Legal Opinion
James M. Robinette v. Commissioner of the Internal Revenue Service
Court of Appeals for the Eighth Circuit
Decided March 8, 2006No. 04-3600PublishedCited by 108 opinions
1Opinion of the Court
COLLOTON, Circuit Judge.
After James M. Robinette was found to be in default of an offer-in-compromise, the Internal Revenue Service (“IRS”) imposed a levy for the amount remaining due on his original compromised liability. See 26 U.S.C. §§ 6330, 6331. Robinette filed a petition for review in the United States Tax Court, and the Tax Court agreed with Robinette that the IRS had abused its discretion in imposing the levy. The Commissioner of the IRS appeals, and we reverse.
I
Between 1983 and 1991, Robinette failed to pay his federal income taxes. By May 31, 1993, the balance due on his…
2Cases cited20 opinions
- Citizens to Preserve Overton Park, Inc. v. VolpeSupreme Court of the United States · 1971
- Camp v. PittsSupreme Court of the United States · 1973
- Florida Power & Light Co. v. LorionSupreme Court of the United States · 1985
- Bowen v. MassachusettsSupreme Court of the United States · 1988
- United States v. Kimbell Foods, Inc.Supreme Court of the United States · 1979
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3Cited by108 opinions
- Murphy v. Commissioner of IRSCourt of Appeals for the First Circuit · 2006
- Iowa League of Cities v. Environmental Protection AgencyCourt of Appeals for the Eighth Circuit · 2013
- Keller v. CommissionerCourt of Appeals for the Ninth Circuit · 2009
- Porter v. Comm'rUnited States Tax Court · 2008
- Cox v. Comm'rUnited States Tax Court · 2006
103 more not listed; retrieve them via the Exa API.