Andrea M. Eichler v. Commissioner

T.C. Memo. 2018-161

UNITED STATES TAX COURT ANDREA M. EICHLER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 1881-16L. Filed September 24, 2018. Edgar A. Darden, for petitioner. Halvor R. Melom and Katherine H. Ankeny, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION GOEKE, Judge: In this collection due process (CDP) case, petitioner seeks review pursuant to section 6330(d)(1) of respondent’s determination sustaining a final notice of intent to levy with respect to a trust fund recovery penalty under -2- [*2] section 6672(a).1 The Internal Revenue Service (IRS)…