Roth, et al v. CIR

  1. April 29, 2019

    10th Circ. Says IRS Not Bound By Mistaken Lower Penalty

    The Tenth Circuit upheld a 40% IRS penalty against a Colorado couple who were found to have vastly overstated the value of donated land, saying Monday the agency is not bound by an earlier clerical error imposing a lesser penalty.

  2. October 22, 2018

    IRS Tells 10th Circ. 'Late' Tax Penalties Timely, Accurate

    The Internal Revenue Service asked the Tenth Circuit on Monday to uphold a decision by the U.S. Tax Court imposing civil tax penalties against a Colorado couple, saying the valuation penalties that were imposed after initial determinations were both timely and accurate.

  3. August 31, 2018

    Colo. Couple Tell 10th Circ. Tax Penalties Came Too Late

    A Colorado couple asked the Tenth Circuit on Friday to overturn a decision by the U.S. Tax Court imposing civil tax penalties, saying the valuation penalties that were imposed after initial determinations by the IRS should be barred for being too late.