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Eighth Circuit Affirms Denial of Innocent Spouse Relief

AUG. 2, 2019

Benson, Brian v. Commissioner

DATED AUG. 2, 2019
DOCUMENT ATTRIBUTES

Benson, Brian v. Commissioner

Brian Benson,
Appellant,
v.
Commissioner of Internal Revenue,
Appellee.

United States Court of Appeals
For the Eighth Circuit

Appeal from The United States Tax Court

Submitted: July 30, 2019

Filed: August 2, 2019

[Unpublished]

Before COLLOTON, WOLLMAN, and ERICKSON, Circuit Judges.

PER CURIAM.

Brian Benson appeals from a tax court decision1 which sustained the Commissioner of Internal Revenue's determination denying his request for innocent spouse relief under 26 U.S.C. § 6015.We review the tax court's determination whether to award equitable relief under § 6015(f) for abuse of discretion. We conclude on review of the record that the tax court did not abuse its discretion, and we therefore affirm. See 8th Cir. R. 47B.

FOOTNOTES

1 The Honorable Richard T. Morrison, United States Tax Court Judge.

END FOOTNOTES

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