Miller v. Internal Revenue Service (In Re Miller)
United States Bankruptcy Appellate Panel for the Ninth Circuit
1Opinion of the Court
OPINION
RUSSELL, Bankruptcy Judge:
The debtor objected to the Internal Revenue Service (“IRS”) claim on the grounds that the statute of limitations had expired and that consents executed between the tax matter partner and the IRS were invalid. In addition, the debtor attempted to set aside a closing agreement based on an alleged misrepresentation by the IRS. The bankruptcy court overruled the objection to the IRS claim. The debtor appeals. We AFFIRM.
I.FACTS
The facts are largely undisputed. The debtor/appellant, Guy Miller (“Miller”) filed a Chapter 13 petition. The appellee, IRS, submitted a…
2Cases cited20 opinions
- Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc.Supreme Court of the United States · 1984
- United States v. Ron Pair Enterprises, Inc.Supreme Court of the United States · 1989
- Griffin v. Oceanic Contractors, Inc.Supreme Court of the United States · 1982
- Zaentz v. CommissionerUnited States Tax Court · 1988
- Heritage Hotel Ltd. Partnership I v. Valley Bank of Nevada (In Re Heritage Hotel Partnership I)United States Bankruptcy Appellate Panel for the Ninth Circuit · 1993
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- In Re KleeUnited States Bankruptcy Court, D. Oregon · 1997
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