Legal Opinion
Mehdy Namakian v. Commissioner
United States Tax Court
Decided December 6, 2018No. 14842-16LUnpublished
1Opinion of the Court
T.C. Memo. 2018-200
UNITED STATES TAX COURT MEHDY NAMAKIAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 14842-16L. Filed December 6, 2018. Mehdy Namakian, pro se. Nathan C. Johnston, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION THORNTON, Judge: In this collection due process (CDP) case, petitioner seeks review pursuant to sections 6320(c) and 6330(d)(1) of respondent’s determination to uphold the filing of a notice of Federal tax lien (NFTL) relating to petitioner’s unpaid Federal income tax liabilities for 2007, 2008, 2011, 2012, -2- [*2] and 2013.1 The…
2Cases cited17 opinions
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- United States v. BoyleSupreme Court of the United States · 1985
- Goza v. CommissionerUnited States Tax Court · 2000
- Sego v. CommissionerUnited States Tax Court · 2000
- Murphy v. Commissioner of IRSCourt of Appeals for the First Circuit · 2006
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