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Article: D.C. Circuit switches position in Murphy.
- Article from:
- Journal of Accountancy
- Article date:
- September 1, 2007
- Author:
CopyrightCOPYRIGHT 2007 American Institute of CPA's. This material is published under license from the publisher through the Gale Group, Farmington Hills, Michigan. All inquiries regarding rights should be directed to the Gale Group. (Hide copyright information)
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The Court of Appeals for the D.C. Circuit recently reissued its opinion in Murphy, Marrita v. IRS (see "Tax Matters," JofA, Feb. 07, page 70). The original opinion was released in August 2006, and vacated in December 2006, after the IRS requested a rehearing en banc. The request was denied; however, the same panel agreed to rehear the case, this time reaching a different decision.
The case arose after the taxpayer sued her former employer when she was blacklisted for being a whistleblower. The administrative law judge awarded her damages for emotional distress and injury to professional reputation. Although the taxpayer suffered physical ailments as a result of ...