U.S. Second Circuit - The FindLaw 2nd Circuit Court of Appeals Opinion Summaries Blog

O'Rourke v. US, No. 08-6259

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.

Read O'Rourke v. US, No. 08-6259

Appellate Information

Argued: September 1, 2009

Decided: November 23, 2009


Per Curiam


For Appellant:

Steven M. Kwartin, Hollywood, FL

For Appellee:

Regina S. Moriarty, John A. DiCicco and Bruce R. EllisenTax Division, Department of Justice, Washington, DC