If you fail to address the actual collection determination on appeal, the Court will affirm without reaching the merits.
Holding
The Third Circuit affirms the Tax Court’s order granting summary judgment to the Commissioner and upholding the IRS levy and federal tax lien, holding that the taxpayer forfeited appellate review by failing to raise relevant arguments.
Why It Matters
Routine but important procedural rule. Appellate courts will not consider issues not meaningfully argued in the opening brief. This case applies settled forfeiture principles.
Collection Due Process limits. When underlying liabilities are not properly at issue, the review focuses on abuse of discretion. Failure to engage that standard is fatal.
No forum expansion on appeal. The Court reiterates that it is a Court of review, not a first view. New claims and damage demands will be rejected.
Frivolous conduct continues to carry consequences. The record includes a §6702(a) frivolous return penalty and prior unsuccessful li…
