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

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By FindLaw Staff on November 03, 2009 7:56 AM

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

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