Recent Developments

Ninth Circuit Consolidated Collection Due Process (CDP) Case

Appeal of 16 Individual Client CDP Tax Court Decisions

Keller, et.al. v. Commissioner - Opening Brief (February 12, 2008)

Keller, et.al. v. Commissioner - DOJ Reply Brief  (August 19, 2008)

Keller, et.al. v. Commissioner - Reply Brief  (November 10, 2008)

Ninth Circuit Remand Appeal Sheep Case

Appeal of 1987 thru 1989 Statute Extension Validity Tax Court Decision

River City Ranches #1 v. Commissioner - 07-74301 Opening Brief (February 25, 2008)

River City Ranches #1 v. Commissioner - 07-74301 DOJ Reply Brief (June 10, 2008)

Ninth Circuit Remand Case Opinion

Appeal of Tax Court Decision Denying Additional IRS Discovery (Statute Extensions)

River City Ranches #1, Ltd. v. Commissioner - 03-73853 (March 25, 2005)

Key Penalty Cases

Hansen v. Commissioner - T.C. Memo. 2004-269 (November 24, 2004 )

Van Scoten v. Commissioner - T.C. Memo 2004-275 (December 6, 2004)

Key Interest Abatement Case

Mekulsia v. Commissioner, 2004 FED App. 0402P - (6th Cir. 2004) (November 18, 2004)

Louisiana Chapter 7 Bankruptcy Case

Tax Years 1987 thru 1989 Discharged - Hoyt Statute of Limitations Extensions Invalid

Martinez v USA & Commissioner - 02-15471 (April 13, 2007)

Other Key Cases

Wright v. Commissioner - T.C. Memo 1994-288 (June 23, 1994)

Transpac v. Commissioner - T.C. Memo 1994-26 (January 24, 1994)

Transpac v. Commissioner, 147 F.3d 221 (2d Cir. 1998) (June 26, 1998)

Related Off Site Links

Internal Revenue Service
http://www.irs.gov

United States Tax Court

http://www.ustaxcourt.gov

United States Courts of Appeal (partial listing)

5th Circuit: http://www.ca5.uscourts.gov/

6th Circuit: http://www.ca6.uscourts.gov/

9th Circuit: http://www.ca9.uscourts.gov/

10th Circuit: http://www.ca10.uscourts.gov/

Washington State Department of Revenue

http://dor.wa.gov/

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