In taxpayers’ appeal of a tax court decision granting summary judgment for the IRS and permitting it to proceed with its collection action relating to petitioners’ 1990 tax liability, the order is affirmed where the statute of limitations regarding collection was tolled during the pendency of petitioners’ bankruptcy proceedings.
Read Severo v. Comm’r of Int’l Rev., No. 08-70817
Appellate Information
Argued and Submitted October 9, 2009
Filed November 20, 2009
Judges
Opinion by Judge Hall
Counsel
For Appellants:
Michael V. Severo, Law Offices of Michael V. Severo, Los Angeles, CA
For Appellee:
Curtis C. Pett, Department of Justice, Tax Division, Washington, DC
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