Bongam v. Comm'r
United States Tax Court
In an effort to collect P's unpaid liabilities, R issued P a Notice of Federal Tax Lien Filing and Your Right to a Hearing (NFTL Notice). The NFTL Notice was sent by certified mail to P at an address in Bowie, Maryland (Maryland address). At all relevant times, the Maryland address was P's last known address. P timely requested a collection due process (CDP) hearing, showing as his address an address in Washington, D.C.
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In an effort to collect P's unpaid liabilities, R issued P a Notice of Federal Tax Lien Filing and Your Right to a Hearing (NFTL Notice). The NFTL Notice was sent by certified mail to P at an address in Bowie, Maryland (Maryland address). At all relevant times, the Maryland address was P's last known address. P timely requested a collection due process (CDP) hearing, showing as his address an address in Washington, D.C. (Washington address). The CDP hearing was held, and R determined that P was not entitled to relief. R then sent P by certified mail a Notice of Determination (Notice) denying…
1Opinion of the Court
ISAIAH BONGAM, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Bongam v. Comm'r
Docket No. 20104-14L.
United States Tax Court
146 T.C. 52; 2016 U.S. Tax Ct. LEXIS 4; 146 T.C. No. 4;
February 11, 2016, Filed
An order will be issued denying respondent's motion to dismiss for lack of jurisdiction.
In an effort to collect P's unpaid liabilities, R issued P a Notice of Federal Tax Lien Filing and Your Right to a Hearing (NFTL Notice). The NFTL Notice was sent by certified mail to P at an address in Bowie, Maryland (Maryland address). At all relevant times, the Maryland address was P's last…
2Cases cited27 opinions
- Davis v. CommissionerUnited States Tax Court · 2000
- Frieling v. CommissionerUnited States Tax Court · 1983
- Lunsford v. Comm'rUnited States Tax Court · 2001
- Looper v. CommissionerUnited States Tax Court · 1980
- Estate of Young v. CommissionerUnited States Tax Court · 1983
22 more not listed; retrieve them via the Exa API.
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- Lincoln C. Pearson & Victoria K. Pearson v. CommissionerUnited States Tax Court · 2017