Cooper v. United States ex rel. Commissioner of Internal Revenue Service

MEMORANDUM OPINION AND ORDER

SIDNEY A. FITZWATER, District Judge.

This tax refund suit turns on whether the Internal Revenue Service (“IRS”) can defeat a taxpayer’s refund suit based on a ground .not given in its notice disallowing the claim. If the IRS can rely on this ground, the court must then decide whether the taxpayer in this case has shown that the IRS was not entitled to use community property income represented by his wages to satisfy his and his wife’s community income tax debt. ■ Concluding that the IRS is entitled to rely on a ground not given in the notice of disallowance and that…