Lunsford v. Comm'r
United States Tax Court
R issued a notice of intent to levy, and Ps requested a hearing before an IRS Appeals officer (A) pursuant to sec. 6330, I.R.C. The only issue that Ps raised in their request was whether there was a valid summary record of the assessments of the taxes in question. A sent a letter to Ps that enclosed a Form 4340, Certificate of Assessments and Payments, showing that the assessments were made and invited Ps to raise additional issues, but Ps did not do so.
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R issued a notice of intent to levy, and Ps requested a hearing before an IRS Appeals officer (A) pursuant to sec. 6330, I.R.C. The only issue that Ps raised in their request was whether there was a valid summary record of the assessments of the taxes in question. A sent a letter to Ps that enclosed a Form 4340, Certificate of Assessments and Payments, showing that the assessments were made and invited Ps to raise additional issues, but Ps did not do so. A did not schedule a face-to-face hearing. A issued a notice of determination. Ps timely petitioned the Tax Court for review. The only…
1Opinion of the Court
OPINION
Ruwe, Judge:
This case arises from a petition for judicial review filed under section 6330(d)(1)(A).1 We have previously decided that we have jurisdiction in this case. See Lunsford v. Commissioner, 117 T.C. 159 (2001). For convenience, we combine the facts, which are not in dispute, with our opinion.
Section 6331(a) authorizes the Commissioner to levy against property and property rights where a taxpayer fails to pay taxes within 10 days after notice and demand for payment is made. Section 6331(d) requires the Secretary to send notice of an intent to levy to the taxpayer, and section…
2Cases cited13 opinions
- Goza v. CommissionerUnited States Tax Court · 2000
- Hughes v. United StatesCourt of Appeals for the Ninth Circuit · 1992
- Davis v. CommissionerUnited States Tax Court · 2000
- Rybak v. CommissionerUnited States Tax Court · 1988
- United States v. John A. ChilaCourt of Appeals for the Eleventh Circuit · 1989
8 more not listed; retrieve them via the Exa API.
3Cited by246 opinions
- Magana v. Comm'rUnited States Tax Court · 2002
- Orum v. Comm'rUnited States Tax Court · 2004
- Thomas W. Roberts v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 2003
- Roberts v. Comm'rUnited States Tax Court · 2002
- Robinette v. Comm'rUnited States Tax Court · 2004
241 more not listed; retrieve them via the Exa API.