Legal Opinion
Christopher Lambert v. Commissioner
United States Tax Court
Decided May 6, 2020No. 10134-18LUnpublished
1Opinion of the Court
T.C. Memo. 2020-53
UNITED STATES TAX COURT CHRISTOPHER LAMBERT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 10134-18L. Filed May 6, 2020. Christopher Lambert, pro se. Derek W. Kelley and Michael E. D’Anello, for respondent. MEMORANDUM OPINION NEGA, Judge: Petitioner seeks review pursuant to sections 6320(c) and 6330(d)1 of respondent’s determination in an agency-level collection due process 1 Unless otherwise indicated, all section references are to the Internal Revenue Code (Code) in effect at all relevant times, and all Rule references are to the Tax Court Rules of…
2Cases cited11 opinions
- Goza v. CommissionerUnited States Tax Court · 2000
- Sundstrand Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1994
- Sundstrand Corp. v. CommissionerUnited States Tax Court · 1992
- Florida Peach Corp. v. CommissionerUnited States Tax Court · 1988
- Murphy v. Commissioner of IRSCourt of Appeals for the First Circuit · 2006
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