Block on Trump's Asylum Ban Upheld by Supreme Court
In an appeal from a bankruptcy court's order denying debtors' objection to a claim by the IRS, the order is affirmed where: 1) the bankruptcy court's finding that a notice of deficiency was mailed to debtors, based on a certified mail log stamped by the Postal Service and a partial copy of the notice, was not clearly erroneous; 2) debtors identified no affirmative misconduct on the part of the IRS warranting an estoppel; and 3) their argument that the certified mail log was inadmissible was waived.
Argued: September 1, 2009
Decided: November 23, 2009
Steven M. Kwartin, Hollywood, FL