Legal Opinion
Cox v. Commissioner
Court of Appeals for the Tenth Circuit
Decided January 30, 2008No. 06-9004PublishedCited by 34 opinions
1Opinion of the Court
PAUL J. KELLY, JR., Circuit Judge.
This appeal considers whether an Internal Revenue Service (“IRS”) appeals officer was disqualified by statute, I.R.C. § 6330(b)(3), from conducting a Collection Due Process (“CDP”) hearing regarding the taxpayers’ 2001 and 2002 tax liabilities, when he had previously considered those liabilities during a CDP hearing involving a prior year’s (2000) tax liability.1 Exercising jurisdiction under I.R.C. § 7482(a)(1), we reverse the tax court’s decision which held that. disqualification was unnecessary.
Background
After receiving from the IRS a “Final Notice-Notice…
2Cases cited13 opinions
- Withrow v. LarkinSupreme Court of the United States · 1975
- United States v. CartwrightSupreme Court of the United States · 1973
- National Muffler Dealers Assn., Inc. v. United StatesSupreme Court of the United States · 1979
- McGraw v. BarnhartCourt of Appeals for the Tenth Circuit · 2006
- United States v. Vogel Fertilizer Co.Supreme Court of the United States · 1982
8 more not listed; retrieve them via the Exa API.
3Cited by34 opinions
- Esgar Corp. v. CommissionerCourt of Appeals for the Tenth Circuit · 2014
- Lewis v. CommissionerCourt of Appeals for the Tenth Circuit · 2008
- Cavazos v. Comm'rUnited States Tax Court · 2008
- Cleveland v. CommissionerCourt of Appeals for the Seventh Circuit · 2010
- Klaas v. CommissionerCourt of Appeals for the Ninth Circuit · 2010
29 more not listed; retrieve them via the Exa API.