Legal Opinion
John Finnegan v. Commissioner of Internal Revenue
Court of Appeals for the Eleventh Circuit
Decided June 11, 2019No. 17-10676PublishedCited by 13 opinions
1Opinion of the Court
TJOFLAT, Circuit Judge:
As many of us do, John and Joan Finnegan ("Taxpayers") hired someone to prepare their tax returns. For eight years, Taxpayers' return preparer included bogus claims on their returns. Taxpayers apparently were oblivious to this. The return preparer was indicted for his fraudulent behavior and pled guilty. Eventually, the IRS came calling: to recover the money it was due all along, the IRS issued a notice of deficiency to Taxpayers for those eight years.
Taxpayers challenged the notice of deficiency in the Tax Court. They argued that the IRS waited too long to collect.…
2Cases cited22 opinions
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- Arthur v. KingCourt of Appeals for the Eleventh Circuit · 2007
- Kaley v. United StatesSupreme Court of the United States · 2014
- Roofing & Sheet Metal Services, Inc. v. La Quinta Motor Inns, Inc.Court of Appeals for the Eleventh Circuit · 1982
- Amal Eghnayem v. Boston Scientific CorporationCourt of Appeals for the Eleventh Circuit · 2017
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3Cited by13 opinions
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- Willie Jackson v. Le Centre on Fourth, LLCCourt of Appeals for the Eleventh Circuit · 2021
- United States v. David ElyseeCourt of Appeals for the Eleventh Circuit · 2021
- Cecile Barker v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 2021
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