United States Ninth Circuit

In a suit for relief from tax liability as an "innocent spouse," summary judgment for the Commissioner of Internal Revenue is affirmed where relief under 26 U.S.C. section 6015(f) is available only to taxpayers who file joint federal income tax returns.

Appellate Information

• Argued 11/09/2007
• Decided 04/21/2008
• Published 04/21/2008

Judges

• RAWLINSON, Circuit Judge:, Before:  RICHARD A. PAEZ and JOHNNIE B. RAWLINSON, Circuit Judges, and SUZANNE B. CONLON, District Judge.

Court

• United States Ninth Circuit

Counsel

• For Appellant:
  
• James G. LeBloch (briefed and argued), Newport Beach, CA, for the petitioner.


• For Appellees:
  
• Eileen J. O'Connor, David I. Pincus (briefed), Bethany B. Hauser (briefed);  Robert J. Branman (argued), Washington, DC, for the respondent.