United States Ninth Circuit
Severo v. Comm'r of Int'l Rev., 08-70817
In taxpayers' appeal of a tax court decision granting summary judgment for the IRS and permitting it to proceed with its collection action relating to petitioners' 1990 tax liability, the order is affirmed where the statute of limitations regarding collection was tolled during the pendency of petitioners' bankruptcy proceedings.
Appellate Information
- Argued 10/09/2009
- Decided 11/20/2009
- Published 11/20/2009
Judges
- HALL, Circuit Judge:, Before: CYNTHIA HOLCOMB HALL and RICHARD C. TALLMAN, Circuit Judges, and DAVID M. LAWSON, District Judge.
Court
- United States Ninth Circuit
Counsel
- For Appellant:
- Michael V. Severo, Law Offices of Michael V. Severo, Los Angeles, CA, for the appellants.
- For Appellees:
- Curtis C. Pett, Department of Justice, Tax Division, Washington, D.C., for the appellee.