Legal Opinion
Martin D. Kirkley & Sheila G. Kirkley v. Commissioner
United States Tax Court
Decided May 13, 2020No. 2928-17LUnpublished
1Opinion of the Court
T.C. Memo. 2020-57
UNITED STATES TAX COURT MARTIN D. KIRKLEY AND SHEILA G. KIRKLEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 2928-17L. Filed May 13, 2020. Joseph G. Shannonhouse IV, for petitioners. William F. Castor and Vassiliki Economides Farrior, for respondent. MEMORANDUM OPINION COLVIN, Judge: Respondent issued a notice of determination to petitioners sustaining respondent’s lien notice and proposed levy notice. The issues for decision are: -2- [*2] 1. Regarding respondent’s determination to sustain the lien notice, whether petitioners timely requested a…
2Cases cited6 opinions
- Goza v. CommissionerUnited States Tax Court · 2000
- Giamelli v. Comm'rUnited States Tax Court · 2007
- Craig v. Comm'rUnited States Tax Court · 2002
- Thompson v. CommissionerUnited States Tax Court · 2013
- Wilson v. Comm'rUnited States Tax Court · 2008
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