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United States Ninth Circuit


SYNERGY STAFFING, INC. v. US INTERNAL REVENUE SERV., 01-55933

A taxpayer's claim was sufficient to put the IRS on notice of the nature of a claim for entitlement to abatement of late-payment penalties.

Appellate Information

  • Argued 03/03/2003
  • Decided 03/24/2003
  • Published 03/24/2003

Judges

  • Before T.G. NELSON, SILVERMAN, and McKEOWN, Circuit Judges.

Court

  • United States Ninth Circuit

Counsel

  • For Appellant:
  • Andrew M. Rosenfeld, Torrance, CA, for the plaintiffs-appellants.

  • For Appellees:
  • Annette M. Wietecha, United States Department of Justice, Tax Division, Washington, DC, for the defendant-appellee.
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