Legal Opinion
Lisa Edwards v. Commissioner of IRS
Court of Appeals for the D.C. Circuit
Decided June 19, 2015No. 14-1004PublishedCited by 18 opinions
1Opinion of the Court
Opinion for the Court filed by Circuit Judge PILLARD.
PILLARD, Circuit Judge:
Both parties to this appeal agree that the tax court lacked jurisdiction to consider the petition filed by taxpayers Lisa Edwards and Joseph Thomas challenging the seizure of their funds by the Internal Revenue Service. What they disagree about is why, and the reason turns out to make a great deal of difference. According to the taxpayers, the tax court lacked jurisdiction because the IRS never sent them notices of deficiency, which are the documents the Service is required to send before it initiates proceedings to…
2Cases cited16 opinions
- Laing v. United StatesSupreme Court of the United States · 1976
- James Howard Turner v. State of TennesseeCourt of Appeals for the Sixth Circuit · 1988
- United States v. Edward M. ZollaCourt of Appeals for the Ninth Circuit · 1984
- Commissioner v. McCoySupreme Court of the United States · 1987
- Pyo v. CommissionerUnited States Tax Court · 1984
11 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- Adolphson v. CommissionerCourt of Appeals for the Seventh Circuit · 2016
- (PC) Alford v. SchumakerDistrict Court, E.D. California · 2021
- (PC) Hearns v. GonzalesDistrict Court, E.D. California · 2020
- (PC) Threlkeld v. McKayDistrict Court, E.D. California · 2023
- Calvo v. Commissioner of Internal Revenue ServiceCourt of Appeals for the D.C. Circuit · 2016
13 more not listed; retrieve them via the Exa API.