Legal Opinion

Norman v. Comm'r

United States Tax Court

Decided May 16, 2016No. Docket No. 17780-14LUnpublishedCited by 1 opinion

1Opinion of the Court

DENNIS NORMAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Norman v. Comm'r

Docket No. 17780-14L

United States Tax Court

T.C. Memo 2016-98; 2016 Tax Ct. Memo LEXIS 98; 111 T.C.M. (CCH) 1430;

May 16, 2016, Filed

An appropriate order and decision will be entered.

Dennis Norman, Pro se.

John D. Ellis, for respondent.

LAUBER, Judge.

LAUBER

MEMORANDUM OPINION

LAUBER, Judge: In this collection due process (CDP) case, petitioner seeks review pursuant to section 6330(d)(1)1 of the determination by the Internal Revenue Service (IRS or respondent) to uphold a notice of intent to levy. The IRS has…

2Cases cited13 opinions

  1. Goza v. CommissionerUnited States Tax Court · 2000
  2. Sundstrand Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1994
  3. Sundstrand Corp. v. CommissionerUnited States Tax Court · 1992
  4. Florida Peach Corp. v. CommissionerUnited States Tax Court · 1988
  5. Murphy v. Commissioner of IRSCourt of Appeals for the First Circuit · 2006

8 more not listed; retrieve them via the Exa API.

3Cited by1 opinion

  1. Ronald M. Goldberg v. CommissionerUnited States Tax Court · 2020

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