United States Ninth Circuit
Wilson v. Commissioner of Internal Revenue, 10-72754
In appeal for equitable innocent spouse relief from joint and several liability for unpaid taxes, judgment of the Tax Court granting said relief is affirmed, where the Tax Court: 1) properly considered new evidence outside the administrative record; and 2) correctly applied a de novo standard of review in determining the taxpayer's eligibility for equitable relief.
Appellate Information
- Decided 01/15/2013
- Published 01/15/2013
Judges
- THOMAS
Court
- United States Ninth Circuit