Mary Ann Tavery v. United States

LOGAN, Circuit Judge.

Mary Ann Tavery appeals from the district court’s grant of partial summary judgment for the government and dismissal of the remainder of her complaint seeking refund of income taxes paid. She argues on appeal that she is not in privity with her husband for purposes of applying res judi-cata and collateral estoppel in successive litigation over their joint and several income tax liability, and that the Internal Revenue Service (IRS) cannot issue separate notices of deficiency to spouses who have filed joint returns. 1

Tavery is the wife of William Conklin. Conklin founded…