Davis v. Comm'r
United States Tax Court
On Jan. 24, 2008, R sent P's employer a "Lock-in Letter" requiring a prospective adjustment to P's withholding. On June 23, 2008, R sent P a notice of deficiency for 2004. On July 7, 2008, P filed, inter alia, a motion to restrain assessment and collection. Held: In the absence of any assessment or collection for 2004, there is nothing to restrain as to that year. Held, further, R's "Lock-in Letter" is not a collection action within the meaning of secs. 6320 and 6330, I.R.C.
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On Jan. 24, 2008, R sent P's employer a "Lock-in Letter" requiring a prospective adjustment to P's withholding. On June 23, 2008, R sent P a notice of deficiency for 2004. On July 7, 2008, P filed, inter alia, a motion to restrain assessment and collection. Held: In the absence of any assessment or collection for 2004, there is nothing to restrain as to that year. Held, further, R's "Lock-in Letter" is not a collection action within the meaning of secs. 6320 and 6330, I.R.C. Held, further, P's motion to restrain shall be denied.
1Opinion of the Court
KENNETH DAVIS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Davis v. Comm'r
No. 16540-08
United States Tax Court
T.C. Memo 2008-238; 2008 Tax Ct. Memo LEXIS 237; 96 T.C.M. (CCH) 269;
October 27, 2008, Filed
On Jan. 24, 2008, R sent P's employer a "Lock-in Letter" requiring a prospective adjustment to P's withholding. On June 23, 2008, R sent P a notice of deficiency for 2004. On July 7, 2008, P filed, inter alia, a motion to restrain assessment and collection.
Held: In the absence of any assessment or collection for 2004, there is nothing to restrain as to that year.
Held, further, R's…
2Cases cited12 opinions
- Offiler v. CommissionerUnited States Tax Court · 2000
- Breman v. CommissionerUnited States Tax Court · 1976
- McCormick v. CommissionerUnited States Tax Court · 1970
- MOORHOUS v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- Sarrell v. Comm'rUnited States Tax Court · 2001
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