Legal Opinion
Fernandez v. Comm'r
United States Tax Court
Decided September 3, 2008No. 15538-07LUnpublishedCited by 8 opinions
1Opinion of the Court
LUCIANO FERNANDEZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Fernandez v. Comm'r
No. 15538-07L
United States Tax Court
T.C. Memo 2008-210; 2008 Tax Ct. Memo LEXIS 206; 96 T.C.M. (CCH) 140;
September 3, 2008, Filed
Luciano Fernandez, Pro se.
Vivian N. Rodriguez, for respondent.
Cohen, Mary Ann
MARY ANN COHEN
MEMORANDUM OPINION
COHEN, Judge: This action was commenced in response to a Notice of Determination Concerning Collection Action(s) Under Section 6320 (Lien) of the Internal Revenue Code (notice of determination) with respect to petitioner's Federal income tax liabilities for 2000,…
2Cases cited8 opinions
- Woodral v. CommissionerUnited States Tax Court · 1999
- Murphy v. Commissioner of IRSCourt of Appeals for the First Circuit · 2006
- Murphy v. Comm'rUnited States Tax Court · 2005
- Greene-Thapedi v. Comm'rUnited States Tax Court · 2006
- Speltz v. Comm'rUnited States Tax Court · 2005
3 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Aldridge v. Comm'rUnited States Tax Court · 2009
- Wilson v. Comm'rUnited States Tax Court · 2013
- Dean v. Comm'rUnited States Tax Court · 2009
- Dee W. Stotts v. CommissionerUnited States Tax Court · 2013
- Dee W. Stotts v. CommissionerUnited States Tax Court · 2013
3 more not listed; retrieve them via the Exa API.