Legal Opinion
J. Charles F. Gille v. United States
Court of Appeals for the Tenth Circuit
Decided August 17, 1994No. 93-5203PublishedCited by 10 opinions
1Opinion of the Court
PAUL KELLY, Jr., Circuit Judge.
The government appeals the district court’s judgment awarding damages pursuant to 26 U.S.C. § 7431 to plaintiff/taxpayer J. Charles F. Gille (taxpayer) arising from the allegedly unauthorized disclosure of tax return information, 838 F.Supp. 521. Because we find that the Internal Revenue Service (IRS) properly sent the notice of deficiency to taxpayer’s last known address as required by 26 U.S.C. § 6212(b), thus making its collection activities authorized, we reverse. 1
Taxpayer and his wife Vicki filed their 1982 tax return jointly, listing an Orem, Utah…
2Cases cited6 opinions
- United States v. Edward M. ZollaCourt of Appeals for the Ninth Circuit · 1984
- Guthrie v. SawyerCourt of Appeals for the Tenth Circuit · 1992
- William D. Armstrong v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1994
- Harold J. Marks, A/K/A Haley Justin Van De Mark and Lea Marks, A/K/A Alanna Leigh Van De Mark v. Commissioner of Internal RevenueCourt of Appeals for the D.C. Circuit · 1991
- Cyclone Drilling, Inc., a Wyoming Corporation v. Michael J. Kelley, as District Director of Internal Revenue Service for the Cheyenne DistrictCourt of Appeals for the Tenth Circuit · 1985
1 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Theede v. United States Department of LaborCourt of Appeals for the Tenth Circuit · 1999
- Christopher Gyorgy v. CIRCourt of Appeals for the Seventh Circuit · 2015
- Nathan T. Olpin v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 2001
- Theede v. United States Department of LaborCourt of Appeals for the Tenth Circuit · 1999
- Williamson v. United StatesDistrict Court, D. New Mexico · 1999
5 more not listed; retrieve them via the Exa API.