Document ID: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-ca11-15-10791/USCOURTS-ca11-15-10791-0/pdf.json

Parties Involved:
Internal Revenue Service
Appellee
Gina Brasher Langley
Appellant

Document Text:

[DO NOT PUBLISH]

IN THE UNITED STATES COURT OF APPEALS

FOR THE ELEVENTH CIRCUIT

________________________

No. 15-10791

Non-Argument Calendar

________________________

Agency No. 27396-12

GINA BRASHER LANGLEY, 

 Petitioner-Appellant,

 versus

INTERNAL REVENUE SERVICE, 

 Respondent-Appellee.

________________________

Petition for Review of a Decision of the

U.S.Tax Court

________________________

(August 12, 2015)

Before ED CARNES, Chief Judge, MARCUS, and WILLIAM PRYOR, Circuit 

Judges.

PER CURIAM: 

USCA11 Case: 15-10791 Date Filed: 08/12/2015 Page: 1 of 2
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Gina Brasher Langley filed a request with the Commissioner of Internal 

Revenue for innocent spouse relief under I.R.C. § 6015(f). The Commissioner 

denied her request. Langley filed a petition with the Tax Court for review of the 

Commissioner’s decision. The Tax Court dismissed her petition. This is her 

appeal of that dismissal. We review the Tax Court’s legal conclusions de novo and 

its factfindings for clear error. See Ocmulgee Fields, Inc. v. Comm’r, 613 F.3d 

1360, 1364 (11th Cir. 2010).

On June 23, 2011, the Commissioner mailed Langley a final determination 

letter that denied her request for innocent spouse relief. She had 90 days from the 

day the letter was mailed to file a petition in the Tax Court for review of the 

Commissioner’s decision. I.R.C. § 6015(e)(1). She did not file a petition for 

review until November 9, 2012, over 500 days after the Commissioner mailed the 

final determination letter. Her petition for review was untimely. The Tax Court 

did not err in dismissing it.

AFFIRMED.

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