Springer v. Comm'r. of Int'l. Rev., No. 08-9004 - Tax Law - U.S. Tenth Circuit
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Springer v. Comm'r. of Int'l. Rev., No. 08-9004

In a challenge to collection due process determinations issued by the IRS's Office of Appeals regarding plaintiff's tax obligations, summary judgment for defendant is affirmed where, because plaintiff failed to articulate any cognizable violation of the Paperwork Reduction Act (PRA) in connection with the imposition of the failure-to-pay penalties, section 3512(a) of the PRA provided him with no protection from those penalties.

Read Springer v. Comm'r. of Int'l. Rev., No. 08-9004

Appellate Information

Filed August 31, 2009

Judges

Opinion by Judge McKay

Counsel

For Appellant:

Jerold Barringer, Nokomis, IL

For Appellee:

Nathan J. Hochman, Attorney, Tax Division, Department of Justice, Washington, DC

Michael J. Haungs, Attorney, Tax Division, Department of Justice, Washington, DC