Legal Opinion
Dalton, Jr. v. Commissioner of IRS
Court of Appeals for the First Circuit
Decided June 20, 2012No. 11-2217PublishedCited by 19 opinions
1Opinion of the Court
SELYA, Circuit Judge.
This appeal turns primarily on the standard of review that courts should apply when examining conclusions reached by the Internal Revenue Service (IRS) following a collection due process (CDP) hearing. See 26 U.S.C. § 6330(b). While courts generally have agreed that review in this context is for abuse of discretion, no court has had the occasion to parse that standard and analyze how it plays out with respect to subsidiary factual and legal determinations made by the IRS during the CDP process. We grapple with that issue today.
The issue arises in a case in which the…
2Cases cited23 opinions
- Montana v. United StatesSupreme Court of the United States · 1979
- G. M. Leasing Corp. v. United StatesSupreme Court of the United States · 1977
- Murphy v. Commissioner of IRSCourt of Appeals for the First Circuit · 2006
- Peggy Ann Schaefer Spotts v. United StatesCourt of Appeals for the Sixth Circuit · 2005
- Drye v. United StatesSupreme Court of the United States · 2000
18 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- Our Country Home Enterprises, Inc. v. CommissionerCourt of Appeals for the Seventh Circuit · 2017
- Keller Tank Services II, Inc. v. CommissionerCourt of Appeals for the Tenth Circuit · 2017
- Fourth Investment Lp v. United StatesCourt of Appeals for the Ninth Circuit · 2013
- Linda Romano-Murphy v. Commissioner of IRSCourt of Appeals for the Eleventh Circuit · 2016
- Williams v. CommissionerCourt of Appeals for the Second Circuit · 2013
14 more not listed; retrieve them via the Exa API.