Legal Opinion
Do S. Wong v. Commissioner
United States Tax Court
Decided March 5, 2020Published
1Opinion of the Court
T.C. Memo. 2020-32
UNITED STATES TAX COURT DO S. WONG, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 17041-18L. Filed March 5, 2020. Do S. Wong, pro se. Halvor R. Melom, for respondent. MEMORANDUM OPINION LAUBER, Judge: In this collection due process (CDP) case, petitioner seeks review pursuant to sections 6320(c) and 6330(d)(1) of the determination by the Internal Revenue Service (IRS or respondent) to uphold the filing of a notice -2- [*2] of Federal tax lien (NFTL).1 Respondent has moved for summary judgment under Rule 121, contending that there are no disputed issues…
2Cases cited13 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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