United States Ninth Circuit

A tax court decision concluding that an individual was entitled to relief under the equitable innocent spouse provision of the Internal Revenue Code is reversed since the tax court erred in holding that it had jurisdiction over a petition for review where there had been no deficiency asserted against the petitioner.

Appellate Information

• Argued 11/18/2005
• Decided 02/28/2006
• Published 02/28/2006

Judges

• TASHIMA, Circuit Judge., Before JEROME FARRIS, A. WALLACE TASHIMA, and CONSUELO M. CALLAHAN, Circuit Judges.

Court

• United States Ninth Circuit

Counsel

• For Appellees:
  
• Teresa E. McLaughlin, Department of Justice, Tax Division, Washington, D.C., for the respondent-appellant and the cross-appellee., Karen L. Hawkins, Taggart & Hawkins, Oakland, California, for the petitioner-appellee and the cross-appellant.