Legal Opinion
Lewis v. Commissioner
Court of Appeals for the Tenth Circuit
Decided April 29, 2008No. 07-9006PublishedCited by 20 opinions
1Opinion of the Court
TYMKOVICH, Circuit Judge.
Scott A. Lewis failed to pay federal income taxes for the year 2003. The Commissioner of Internal Revenue (CIR) assessed Lewis for his deficiency and charged him with additional penalties for failure to file a timely return, failure to timely pay the amount of tax shown on a federal income tax return, and underpayment of estimated income tax.
Proceeding pro se 1 in the Tax Court Lewis challenged the CIR’s assessments by arguing that IRS Form 1040 did not comply with the Paperwork Reduction Act of 1995, 44 U.S.C. §§ 3501, et seq. (PRA). Specifically, he argued Form 1040…
2Cases cited15 opinions
- Haines v. KernerSupreme Court of the United States · 1972
- Hall v. BellmonCourt of Appeals for the Tenth Circuit · 1991
- Dole v. United SteelworkersSupreme Court of the United States · 1990
- Braley v. CampbellCourt of Appeals for the Tenth Circuit · 1987
- United States v. Roy W. CollinsCourt of Appeals for the Tenth Circuit · 1990
10 more not listed; retrieve them via the Exa API.
3Cited by20 opinions
- Garcia v. Berkshire Life Insurance Co. of AmericaCourt of Appeals for the Tenth Circuit · 2009
- Buser v. United StatesUnited States Court of Federal Claims · 2009
- State v. GunterCourt of Appeals of Utah · 2013
- State v. BarberCourt of Appeals of Utah · 2009
- Wheeler v. CommissionerCourt of Appeals for the Tenth Circuit · 2008
15 more not listed; retrieve them via the Exa API.