Legal Opinion
Beeler v. Comm'r of Internal Revenue
Court of Appeals for the Second Circuit
Decided October 11, 2011No. 10-741-agUnpublishedCited by 4 opinions
1Opinion of the Court
SUMMARY ORDER
Petitioner-Appellant Joel I. Beeler (“Beeler”) appeals from a decision and order of the United States Tax Court sustaining the IRS’s proposed levy action to collect tax penalties assessed against him pursuant to 26 U.S.C. § 6672. After a Collection Due Process (“CDP”) hearing, which was held on January 30, 2007, see 26 U.S.C. § 6330, an IRS Appeals Officer issued a notice of determination on August 17, 2007, recommending that the IRS’s proposed levy action was appropriate. On September 14, 2007, Beeler timely filed his petition before the Tax Court, challenging the Appeals…
2Cases cited7 opinions
- Anderson v. City of Bessemer CitySupreme Court of the United States · 1985
- Giamelli v. Comm'rUnited States Tax Court · 2007
- In Re Nortel Networks Corp. Securities LitigationCourt of Appeals for the Second Circuit · 2008
- Banker v. Nighswander, Martin & MitchellCourt of Appeals for the Second Circuit · 1994
- Mar Oil, S.A., Plaintiff-Appellee-Cross-Appellant v. Francis X. Morrissey, Jr., Defendant-Appellant-Cross-AppelleeCourt of Appeals for the Second Circuit · 1993
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3Cited by4 opinions
- United States v. RabkinDistrict Court, E.D. New York · 2016
- Beeler v. Comm'rUnited States Tax Court · 2013
- Joel I. Beeler v. CommissionerUnited States Tax Court · 2013
- Kannry v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 2019