Bruce v. Comm'r
United States Tax Court
Respondent filed a Notice of Federal Tax Lien against P for the unpaid balance of his Federal income taxes for 2003. After notice to P and a hearing, R's settlement officer issued a notice of determination upholding the proposed collection action. R moved for summary judgment on all issues. Held: R's motion for summary judgment will be granted. R may proceed with collection by lien.
1Opinion of the Court
LARRY BRUCE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Bruce v. Comm'r
No. 24303-05L
United States Tax Court
T.C. Memo 2007-161; 2007 Tax Ct. Memo LEXIS 164; 93 T.C.M. (CCH) 1400;
June 21, 2007, Filed
Respondent filed a Notice of Federal Tax Lien against P for the unpaid balance of his Federal income taxes for 2003. After notice to P and a hearing, R's settlement officer issued a notice of determination upholding the proposed collection action. R moved for summary judgment on all issues.
Held: R's motion for summary judgment will be granted. R may proceed with collection by lien.
E.…
2Cases cited16 opinions
- Goza v. CommissionerUnited States Tax Court · 2000
- Sego 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
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