Arnold I. Kramer v. O.C. Jenkins, Warden, and United States Parole Commission

Kramer VI has arrived faster than we thought possible. The previous opinion in this sequence concluded that the Parole Commission was entitled to rely on a deficiency notice issued by the IRS in determining — for purposes of evaluating the severity of Kramer’s offense — that Kramer evaded more than $300,000 in taxes. Kramer v. Jenkins, 803 F.2d 896 (7th Cir.1986) (Kramer F). We held that the opportunity to argue before the IRS supplied Kramer with the process that was due him.

Kramer’s petition for rehearing insists that the IRS issued its notice without offering him an opportunity to provide…