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Legal Opinion

Frederick Engle v. Commissioner

United States Tax Court

Decided May 28, 2020No. 15791-17LUnpublished

1Opinion of the Court

T.C. Memo. 2020-69

UNITED STATES TAX COURT FREDERICK ENGLE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 15791-17L. Filed May 28, 2020. Robert J. Gallagher, Jason A. Morton, and William Y. Webb, for petitioner. Corey R. Clapper and Amy Dyar Seals, for respondent. MEMORANDUM OPINION COHEN, Judge: This case was commenced in response to an Internal Revenue Service (IRS) Office of Appeals (Appeals) notice of determination concerning collection action under section 6320. The notice sustained a Letter 3172, Notice of Federal Tax Lien Filing and Your Right to a Hearing Under…

2Cases cited12 opinions

  1. Cooter & Gell v. Hartmarx Corp.Supreme Court of the United States · 1990
  2. Sprague v. Ticonic National BankSupreme Court of the United States · 1939
  3. Goza v. CommissionerUnited States Tax Court · 2000
  4. Sego v. CommissionerUnited States Tax Court · 2000
  5. Woodral v. CommissionerUnited States Tax Court · 1999

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