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Ulrich v. Comm'r. of Int'l. Rev., No. 08-70718

In an appeal from the tax court's decision denying taxpayers' appeal from an IRS collection due process hearing, the order is affirmed where the taxpayers' waiver of their right to receive a notice of deficiency did not require acceptance by the IRS to become effective, and the taxpayers had waived their pre-collection right to contest liability.

Read Ulrich v. Comm'r. of Int'l. Rev., No. 08-70718

Appellate Information

Argued and Submitted September 17, 2009

Filed November 3, 2009


Per Curiam


For Petitioners:

Joe Alfred Izen, Jr., Bellaire, TX

For Respondent:

Nathan J. Hochman and Steven W. Parks, Attorneys, Tax Division, Department
of Justice, Washington, DC