Kelley v. Commissioner Internal Revenue Service
45 F.3d 348, 1995.C09.43769
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- 0,99 €
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- 0,99 €
Publisher Description
LEAVY, Circuit Judge: In these consolidated appeals we are called upon to determine whether the United States Tax Court (""Tax Court"") possesses the equitable power to reform consent-to-extend agreements entered into between taxpayers and the revenue collecting arm of the federal government. For the reasons which follow, we conclude that the Tax Court has a limited equitable power to reform such agreements, so long as they are properly before the Tax Court in the exercise of its subject matter jurisdiction.