Kraft v. Commissioner
United States Tax Court
P filed a petition for review pursuant to I.R.C. sec. 6330 in response to R's determination to proceed with collection by means of levy. P sought a collection alternative and requested that R invade Trust (T) in order to satisfy P's income tax liability. P contends that for R to collect from him personally the levy would have to be continuing for some time, resulting in additional interest and costs.
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P filed a petition for review pursuant to I.R.C. sec. 6330 in response to R's determination to proceed with collection by means of levy. P sought a collection alternative and requested that R invade Trust (T) in order to satisfy P's income tax liability. P contends that for R to collect from him personally the levy would have to be continuing for some time, resulting in additional interest and costs. P contends that in order for R to meet the standard of "no more intrusive than necessary" R is required to collect involuntary payments from the T in the manner P suggests. Held: It was not an…
1Opinion of the Court
OPINION
Wherry, Judge:
Petitioner filed a petition seeking review of a Notice of Determination Concerning Collection Action Under Section 6330 (notice of determination) with respect to his self-reported unpaid 2009 Federal income tax liability. This case was scheduled to be tried during the trial session in Los Angeles, California, beginning on December 9, 2013, but was continued to permit a hearing on and resolution of respondent’s motion for summary judgment filed on October 21, 2013. Petitioner was directed to file any response to respondent’s motion on or before November 18, 2013. On…
2Cases cited15 opinions
- Goza v. CommissionerUnited States Tax Court · 2000
- Aquilino v. United StatesSupreme Court of the United States · 1960
- Sego 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
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3Cited by3 opinions
- Moises A. Aviles v. CommissionerUnited States Tax Court · 2020
- Bruce M. Kraft v. CommissionerUnited States Tax Court · 2014
- Joseph C. Gallagher v. CommissionerUnited States Tax Court · 2018