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
Judges
Per Curiam
Counsel
For Appellant:
Steven M. Kwartin, Hollywood, FL
For Appellee:
Regina S. Moriarty, John A. DiCicco and Bruce R. Ellisen, Tax Division, Department of Justice, Washington, DC
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