5th Circ. Won't Revisit Ex-Cabaret Owner's Tax Interest Bill

Law360 (July 28, 2020, 2:06 PM EDT) -- The Fifth Circuit won't reconsider its denial of a former Mississippi cabaret owner's abatement request on $207,000 in interest that accumulated on his tax debt, the appeals court said Tuesday.

In a per curiam order, the Fifth Circuit denied Jon D. Adams' petition to rehear his case for interest abatement on his unpaid taxes under Internal Revenue Code Section 6404. The court ruled previously that because the Internal Revenue Service didn't unreasonably delay his tax deficiency case, he wasn't entitled to abatement.

In his rehearing petition, Adams urged the Fifth Circuit earlier this month to reconsider its finding that the passage of time...

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