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Tax Liability

By: Derek Hawkins//May 8, 2017//

Tax Liability

By: Derek Hawkins//May 8, 2017//

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7th Circuit Court of Appeals

Case Name: Our Country Home Enterprises, Inc., v. Commissioner of Internal Revenue

Case No.: 16-1279

Officials: BAUER and KANNE, Circuit Judges, and FEINERMAN, District Judge

Focus: Tax Liability

This case presents an issue of first impression in our circuit—one that requires us to delve into the abstruse world of federal‐tax procedure. In this appeal, we address whether Our Country Home Enterprises, Inc. may challenge its liability for a tax penalty in a Collection Due Process (“CDP”) hearing after having unsuccessfully challenged its liability for that penalty in an administrative hearing before the IRS Office of Appeals. The tax court determined that the earlier liability challenge precluded the later one. Our Country Home appealed. We affirm.

Affirmed

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Attorney Derek A. Hawkins is the managing partner at Hawkins Law Offices LLC, where he heads up the firm’s startup law practice. He specializes in business formation, corporate governance, intellectual property protection, private equity and venture capital funding and mergers & acquisitions. Check out the website at www.hawkins-lawoffices.com or contact them at 262-737-8825.

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