Legal Opinion
Carlson v. United States
District Court, D. Massachusetts
Decided October 6, 2005No. CIV.A.05-10227-WGYPublishedCited by 5 opinions
1Opinion of the Court
MEMORANDUM AND ORDER
YOUNG, Chief Judge.
I. INTRODUCTION
This case arises out of Suzanne Carlson’s appeal under 26 U.S.C. §§ 6320(c) and 6330(d)(1), which allow taxpayers to appeal to a United States District Court determinations by the Internal Revenue Service as to the appropriateness of actions to collect unpaid taxes.
A. Procedural Posture
On February 4, 2005, Suzanne Carlson filed a complaint seeking judicial review under 26 U.S.C. §§ 6320(c) and 6330(d)(1) of the Internal Revenue Service Appeals Officer’s determination to sustain the United States Notice of Federal Tax Lien and its Notice of…
2Cases cited5 opinions
- United States v. Herbert L. HorneCourt of Appeals for the First Circuit · 1983
- Dudley's Commercial & Industrial Coating, Inc. v. United States Internal Revenue ServiceDistrict Court, M.D. Tennessee · 2003
- Borges v. United StatesDistrict Court, D. New Mexico · 2004
- Olsen v. United StatesDistrict Court, D. Massachusetts · 2004
- Harrell v. Comm'rUnited States Tax Court · 2003
3Cited by5 opinions
- Murphy v. Commissioner of IRSCourt of Appeals for the First Circuit · 2006
- David W. Trout v. CommissionerUnited States Tax Court · 2008
- Trout v. Comm'rUnited States Tax Court · 2008
- Trout v. Comm'rUnited States Tax Court · 2008
- USA Financial Services, Inc. v. United States Internal Revenue ServiceDistrict Court, E.D. Virginia · 2006