Boyd v. Comm'r
United States Tax Court
HELD: Petitioner's request for a sec. 6330 hearing suspended the applicable 10-year limitations period for collecting petitioner's Federal income taxes for taxable years 1989 and 1990, and respondent is not time barred from collecting those taxes. HELD, FURTHER, petitioner has failed to show that he paid the subject tax liabilities for taxable years 1991, 1992, 1993, 1996, and 1997. HELD, FURTHER, petitioner's request for a new trial is denied.
1Opinion of the Court
GARY G. BOYD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Boyd v. Comm'r
No. 6677-00L
United States Tax Court
117 T.C. 127; 2001 U.S. Tax Ct. LEXIS 43; 117 T.C. No. 12;
September 28, 2001, Filed
Decision will be entered for respondent.
HELD: Petitioner's request for a sec. 6330 hearing
suspended the applicable 10-year limitations period for
collecting petitioner's Federal income taxes for taxable years
1989 and 1990, and respondent is not time barred from collecting
those taxes.
HELD, FURTHER, petitioner has failed to show that he paid
the subject tax liabilities for taxable years 1991,…
2Cases cited12 opinions
- Tokarski v. CommissionerUnited States Tax Court · 1986
- Cupp v. CommissionerUnited States Tax Court · 1975
- Davis v. CommissionerUnited States Tax Court · 2000
- Riland v. CommissionerUnited States Tax Court · 1982
- Landry v. CommissionerUnited States Tax Court · 2001
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