Freije v. Comm'r
United States Tax Court
P timely petitioned for review under sec. 6330(d), I.R.C., ofR's determination to proceed with levies to collect unpaidFederal income taxes for 1997, 1998, and 1999. P claimed in his Appeals hearing and herein that the proposedlevy for 1997 should not be sustained because a remittance hemade in 1997 with respect to his Federal income tax liabilityfor that year was instead applied improperly by R against a taxliability alleged by R to exist for 1995. Consequently, Pcontends,…
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P timely petitioned for review under sec. 6330(d), I.R.C., ofR's determination to proceed with levies to collect unpaidFederal income taxes for 1997, 1998, and 1999. P claimed in his Appeals hearing and herein that the proposedlevy for 1997 should not be sustained because a remittance hemade in 1997 with respect to his Federal income tax liabilityfor that year was instead applied improperly by R against a taxliability alleged by R to exist for 1995. Consequently, Pcontends, R is attempting to collect a tax that has been paid. Rcontends that this Court lacks jurisdiction to consider 1995,…
1Opinion of the Court
Gale, Judge:
Pursuant to section 6330(d),1 petitioner seeks review of respondent’s determination to proceed with collection by levy of income tax liabilities with respect to petitioner’s 1997, 1998, and 1999 taxable years. The issue for decision is whether respondent may proceed with proposed levies for liabilities not conceded by him for 1998 and 1999.
FINDINGS OF FACT
Some of the facts have been stipulated and are so found. The parties’ stipulations and attached exhibits are incorporated herein by this reference.
Petitioner resided in Franklin, Indiana, when the petition in this case was filed.
P…
2Cases cited12 opinions
- Goza v. CommissionerUnited States Tax Court · 2000
- Montgomery v. Comm'rUnited States Tax Court · 2004
- Magana v. Comm'rUnited States Tax Court · 2002
- Landry v. CommissionerUnited States Tax Court · 2001
- Raymond E. And Dorothy J. O'Bryant v. United StatesCourt of Appeals for the Seventh Circuit · 1995
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3Cited by106 opinions
- Murphy v. Comm'rUnited States Tax Court · 2005
- Hoyle v. Comm'rUnited States Tax Court · 2008
- Greene-Thapedi v. Comm'rUnited States Tax Court · 2006
- Mason v. Comm'rUnited States Tax Court · 2009
- Perkins v. Comm'rUnited States Tax Court · 2007
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