Vinatieri v. Comm'r
United States Tax Court
R issued P a notice of intent to levy to collect P's unpaid Federal income taxes for 2002. P timely requested a hearing under sec. 6330, I.R.C.
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R issued P a notice of intent to levy to collect P's unpaid Federal income taxes for 2002. P timely requested a hearing under sec. 6330, I.R.C. P submitted to the settlement officer Form 433-A, Collection Information Statement for Wage Earners and Self-Employed Individuals, indicating she had monthly income of $ 800 and expenses of $ 800, had $ 14 cash on hand, and owned a 1996 Toyota Corolla four-door sedan with 243,000 miles and a value of $ 300. If P's wages are levied on she will be unable to pay her reasonable basic living expenses. If her car is levied on, she will be unable to work.…
1Opinion of the Court
OPINION
Dawson, Judge:
This matter is before the Court on respondent’s motion for summary judgment filed pursuant to Rule 121.1 Petitioner timely filed a petition pursuant to section 6330(d) appealing respondent’s determination to proceed with collection by levy of petitioner’s 2002 income tax liability. The issue to be decided is whether respondent’s determination was an abuse of discretion.
Background
Petitioner resided in Tennessee when she filed the petition. Her residence is an apartment that she rents for $600 per month.
On September 13, 2007, respondent sent petitioner a Final Notice of…
2Cases cited7 opinions
- Adickes v. S. H. Kress & Co.Supreme Court of the United States · 1970
- Goza v. CommissionerUnited States Tax Court · 2000
- Associated Press v. United StatesSupreme Court of the United States · 1945
- Woodral v. CommissionerUnited States Tax Court · 1999
- Speltz v. Comm'rUnited States Tax Court · 2005
2 more not listed; retrieve them via the Exa API.
3Cited by25 opinions
- Lantz v. CommissionerCourt of Appeals for the Seventh Circuit · 2010
- Estate of Robert C. Duncan v. CIRCourt of Appeals for the Fifth Circuit · 2018
- Dalton v. Comm'rUnited States Tax Court · 2010
- Doose v. Comm'rUnited States Tax Court · 2010
- Lindsay Manor Nursing Home, Inc. v. Comm'rUnited States Tax Court · 2017
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