Legal Opinion
Randy Richardson & Melissa Richardson v. Commissioner
United States Tax Court
Decided November 13, 2018No. 6866-16LUnpublished
1Opinion of the Court
T.C. Memo. 2018-189
UNITED STATES TAX COURT RANDY RICHARDSON AND MELISSA RICHARDSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 6866-16L. Filed November 13, 2018. Randy Richardson and Melissa Richardson, pro sese. Bradley C. Plovan and Nancy M. Gilmore, for respondent. MEMORANDUM OPINION LAUBER, Judge: In this collection due process (CDP) case, petitioners seek review pursuant to sections 6320(c)1 and 6330(d) of the determination by the 1 Unless otherwise noted, all statutory references are to the Internal Revenue Code in effect at all relevant times, and Rule…
2Cases cited16 opinions
- Goza v. CommissionerUnited States Tax Court · 2000
- Sundstrand Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1994
- Sundstrand Corp. v. CommissionerUnited States Tax Court · 1992
- Florida Peach Corp. v. CommissionerUnited States Tax Court · 1988
- Murphy v. Commissioner of IRSCourt of Appeals for the First Circuit · 2006
11 more not listed; retrieve them via the Exa API.