Legal Opinion
Alan I. Begner, Cory Begner v. United States
Court of Appeals for the Eleventh Circuit
Decided September 2, 2005No. 04-12976PublishedCited by 24 opinions
1Opinion of the Court
TJOFLAT, Circuit Judge:
This case is about two taxpayers’ Offer in Compromise (OIC), which is a contract between a taxpayer and the Internal Revenue Service in which the IRS agrees to accept an amount different from what the taxpayer owes in taxes. Specifically, the case is about whether the OIC permits the taxpayers to deduct amounts that they paid under a separate agreement that they had with the IRS. The taxpayers deducted the amount. The IRS objected, on the grounds that the deduction violated the terms of the OIC. The district court agreed with the IRS and. granted the IRS’s motion for…
2Cases cited29 opinions
- Federal Deposit Insurance v. MeyerSupreme Court of the United States · 1994
- United States v. YazellSupreme Court of the United States · 1966
- United States v. WilliamsSupreme Court of the United States · 1995
- Megapulse, Inc. v. LewisCourt of Appeals for the D.C. Circuit · 1982
- Priebe & Sons, Inc. v. United StatesSupreme Court of the United States · 1947
24 more not listed; retrieve them via the Exa API.
3Cited by24 opinions
- Sarmiento v. United StatesCourt of Appeals for the Second Circuit · 2012
- Laura Arteaga-De Alvarez v. Eric H. Holder Jr.Court of Appeals for the Ninth Circuit · 2012
- Samantha Smith v. United StatesCourt of Appeals for the Eleventh Circuit · 2021
- Internaves de Mexico S.A. de C v. v. Andromeda Steamship CorporationCourt of Appeals for the Eleventh Circuit · 2018
- High Point, LLLP v. National Park ServiceCourt of Appeals for the Eleventh Circuit · 2017
19 more not listed; retrieve them via the Exa API.