Legal Opinion
Michael D. Brown v. Commissioner
United States Tax Court
Decided September 16, 2019No. 18104-17LUnpublished
1Opinion of the Court
T.C. Memo. 2019-121
UNITED STATES TAX COURT MICHAEL D. BROWN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 18104-17L. Filed September 16, 2019. Steven R. Mather and Lydia B. Turanchik, for petitioner. Kevin W. Coy, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION KERRIGAN, Judge: This collection due process (CDP) case was commenced in response to two Notices of Determination Concerning Collection Action(s) Under Section 6320 and/or 6330 dated August 11, 2017, upholding two notice of Federal tax lien (NFTL) filings regarding petitioner’s unpaid tax -2- [*2]…
2Cases cited11 opinions
- Sego v. CommissionerUnited States Tax Court · 2000
- Murphy v. Commissioner of IRSCourt of Appeals for the First Circuit · 2006
- Murphy v. Comm'rUnited States Tax Court · 2005
- Giamelli v. Comm'rUnited States Tax Court · 2007
- Lunsford v. Comm'rUnited States Tax Court · 2001
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