Legal Opinion
Moises A. Aviles v. Commissioner
United States Tax Court
Decided January 15, 2020No. 17039-18LUnpublishedCited by 1 opinion
1Opinion of the Court
T.C. Memo. 2020-12
UNITED STATES TAX COURT MOISES A. AVILES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 17039-18L. Filed January 15, 2020. Moises A. Aviles, pro se. Sheri A. Wight, Hans Famularo, and Kim-Khanh Nguyen, for respondent. MEMORANDUM OPINION LAUBER, Judge: In this collection due process (CDP) case, petitioner seeks review pursuant to sections 6320(c) and 6330(d)(1)1 of a determination by 1 All statutory references are to the Internal Revenue Code in effect at all relevant times, and all Rule references are to the Tax Court Rules of Practice and Procedure.…
2Cases cited15 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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3Cited by1 opinion
- Sean McNamee v. CommissionerUnited States Tax Court · 2020