Legal Opinion

United States v. Mackenzie

District Court, D. Arizona

Decided March 30, 2023No. 2:22-cv-00461Unknown

1Opinion

1 WO 2 3 4 5 6 IN THE UNITED STATES DISTRICT COURT 7 FOR THE DISTRICT OF ARIZONA 8 9 United States of America, No. CV-22-00461-PHX-DWL 10 Appellant, ORDER 11 v. 12 Robert A. Mackenzie, 13 Appellee. 14 15 Pending before the Court are the parties’ cross-appeals from an order of the 16 bankruptcy court. For the following reasons, the bankruptcy court’s decision is affirmed. 17 RELEVANT BACKGROUND 18 In 2010, Michael A. Leite and Andrea C. Carvalho (“Debtors”) filed a late income 19 tax return for fiscal year 2009 and reported no taxes. (Doc. 6-17.) The Internal Revenue 20 Service (“IRS”) issued…

2Cases cited20 opinions

  1. Milgard Tempering, Inc., Plaintiff-Appellee/cross-Appellant v. Selas Corporation of America, a Foreign Corporation, Defendant-Appellant/cross-AppelleeCourt of Appeals for the Ninth Circuit · 1990
  2. Joseph Wood, III v. Charles RyanCourt of Appeals for the Ninth Circuit · 2014
  3. Roman Catholic Archdiocese of San Juan v. Acevedo FelicianoSupreme Court of the United States · 2020
  4. In the Matter Of: Constance Luongo, Debtor. Internal Revenue Service v. Constance LuongoCourt of Appeals for the Fifth Circuit · 2001
  5. Hansen v. Finn (In Re Curry & Sorensen, Inc.)United States Bankruptcy Appellate Panel for the Ninth Circuit · 1986

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