151071P.pdf   08/02/2016  Bruce Hauptman  v.  CIR
   U.S. Court of Appeals Case No:  15-1071
                          and No:  15-1073
   The United States Tax Court   
   [PUBLISHED] [Gruender, Author, with Smith, Circuit Judge, and Ketchmark, 
   District Judge] 
   United States Tax Court. There is no support for taxpayer's argument that 
   there are additional requirements before a tax court can exercise 
   jurisdiction over supplemental notices, and his challenge to the tax 
   court's jurisdiction is rejected; the IRS did not err in rejecting 
   tax-payer's offer-in-compromise as the Office Of Appeals' findings that 
   taxpayer had not fully disclosed his financial circumstances during the 
   collection due process proceedings and had not prioritized payment of his 
   tax liabilities were well-supported.