Case: Motion to Foreclose on Home to Recover Liability Denied While Appeal Is Pending (S.D. Tex.) (IRC §6672)

Government’s motion to foreclose on taxpayers’ home to recover responsible person tax liability denied where taxpayers filed an appeal divesting the court of jurisdiction, a district court held. The court stated that filing a notice of appeal confers jurisdiction on the court of appeals and divests the district court of its jurisdiction. [United States v. Ulasi, No. H-17-1164 (S.D. Tex. Mar. 4, 2019)]

Reference:
View Source Document.