Legal Opinion

Maria Shenorah McCree v. Commissioner

United States Tax Court

Decided June 6, 2019No. 10129-14LUnpublished

1Opinion of the Court

T.C. Memo. 2019-67

UNITED STATES TAX COURT MARIA SHENORAH MCCREE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 10129-14L. Filed June 6, 2019. Maria Shenorah McCree, pro se. Moenika N. Coleman, Linda L. Wong, Michael S. Navarro, and Cindy L. Wofford, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION VASQUEZ, Judge: In this collection due process (CDP) case, petitioner seeks review, pursuant to section 6330(d)(1),1 of the determination by the Internal 1 Unless otherwise indicated, all section references are to the Internal (continued...) -2- [*2] Revenue Service (IRS…

2Cases cited14 opinions

  1. Welch v. HelveringSupreme Court of the United States · 1933
  2. Goza v. CommissionerUnited States Tax Court · 2000
  3. Sego v. CommissionerUnited States Tax Court · 2000
  4. Woodral v. CommissionerUnited States Tax Court · 1999
  5. Murphy v. Commissioner of IRSCourt of Appeals for the First Circuit · 2006

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