Conway v. Commissioner
United States Tax Court
R assessed trust fund recovery penalties against Ps (P-C and P-N). R did not issue Ps Forms 3552, Notice of Tax Due on Federal Tax Return, within 60 days of the assessments. R filed a notice of Federal tax lien (NFTL) on P-C's property. R then issued a CDP lien notice to P-C and a CDP levy notice to P-N. R issued Ps Forms 3552 after issuing the CDP notices.
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R assessed trust fund recovery penalties against Ps (P-C and P-N). R did not issue Ps Forms 3552, Notice of Tax Due on Federal Tax Return, within 60 days of the assessments. R filed a notice of Federal tax lien (NFTL) on P-C's property. R then issued a CDP lien notice to P-C and a CDP levy notice to P-N. R issued Ps Forms 3552 after issuing the CDP notices. Ps argue that R's determinations to proceed with collection were an abuse of discretion because R had not complied with the requirement of sec. 6303(a), I.R.C., that notice and demand be given within 60 days of assessment. Held: The CDP…
1Opinion of the Court
OPINION
Paris, Judge:
Petitioner Michael J. Conway (Conway) and petitioner Raymond T. Nakano (Nakano) petitioned the Court to challenge the Internal Revenue Service Office of Appeals’ (IRS Appeals) determinations to sustain: (1) The filing of a notice of Federal tax lien (NFTL) against Conway and (2) a proposed levy against Nakano. See secs. 6321, 6330(c)(3), 6331(a). Respondent filed the NFTL and proposed the levy to collect trust fund recovery penalties (TFRPs) assessed against petitioners for the taxable quarters ending September 30, 2000, September 30, 2001, and December 31, 2001 (the tax…
2Cases cited13 opinions
- Hughes v. United StatesCourt of Appeals for the Ninth Circuit · 1992
- Woodral v. CommissionerUnited States Tax Court · 1999
- Giamelli v. Comm'rUnited States Tax Court · 2007
- Lunsford v. Comm'rUnited States Tax Court · 2001
- Louie N. Elias v. W.H. ConnettCourt of Appeals for the Ninth Circuit · 1990
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