Haag v. US, No. 08-1355 - U.S. First Circuit
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Haag v. US, No. 08-1355

In an action by the government against defendant-taxpayers to reduce to judgment federal income tax liabilities, dismissal of defendants' claims of improper notice based on their attorney's supposed failure to receive notice of tax liens and the IRS's improper failure to consider an innocent spouse defense, is affirmed as the claims are foreclosed by res judicata and are without merit. 

Read Haag v. US, No. 08-1355

Appellate Information

Appeal from the United States District Court for the District of Massachusetts

Decided December 14, 2009

Judges

Before:  Boudin, Howard and Tashima, Circuit Judges

Opinion by Tashima, Circuit Judge

Counsel

For Appellant:     Timothy J. Burke

For Appellee:   John Schumann, Tax Division, U.S. Department of Justice