United States Ninth Circuit

Congress did not authorize the Tax Court to hear appeals of the IRS Office of Appeals's determinations in trust fund recovery penalty cases. The Tax Court lacks jurisdiction over collection due process (CDP) appeals where it would lack jurisdiction over the underlying tax liability. (Amended opinion)

Appellate Information

• Argued 04/05/2006
• Decided 06/21/2006
• Published 06/21/2006

Judges

• Before JEROME FARRIS, FERDINAND F. FERNANDEZ, and SIDNEY R. THOMAS, Circuit Judges.

Court

• United States Ninth Circuit

Counsel

• For Appellant:
  
• A. Lavar Taylor, Santa Ana, CA, for the appellants.


• For Appellees:
  
• Bridget M. Rowan, Anthony T. Sheehan, Johnathan S. Cohen, Eileen J. O'Connor, United States Department of Justice, Washington, D.C., for the appellee.