U.S. Court of Appeals for the Eleventh Circuit, 2006

Delvecchio v. Commissioner

U.S. Court of Appeals for the Eleventh Circuit · Decided February 9, 2006 · Barkett, Reavley, Wilson

166 F. App'x 431

Counsel

Joseph A. Delvecchio, Stuart, FL, pro se., Carol Delvecchio, Stuart, FL, pro se. Patricia M. Bowman, Washington, DC, for Respondent-Appellee.

Cases that cite this one

2 later published cases cite this decision.

Joseph A. Delvecchio v. Internal Revenue Service (11th Cir. 2010)
Delvecchio v. Smith (United States District Court for the Southern District of Florida 2008)

This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.

Opinion of the Court

PER CURIAM:

Joseph and Carol DelVecchio (collectively “DelVecehios”), proceeding pro se, appeal a Tax Court order upholding the Internal Revenue Service’s (“IRS’s”) determination that they owe over $600,000 in taxes for the years 1987 and 1988. We have reviewed the record and considered the briefs and argument of the parties and find no reversible error in the Tax Court’s determination that taxpayers’ 1987 and 1988 income tax liabilities were timely and validly assessed in 2001. We find that because adherence to statutory procedures was properly verified, there was no error in the decision to allow collection of the income tax liabilities to proceed.

AFFIRMED

Case-law data current through December 31, 2025. Source: CourtListener bulk data.