Edgar G.E. Morgan v. Commissioner

T.C. Memo. 2018-98

UNITED STATES TAX COURT EDGAR G. E. MORGAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 19018-14L. Filed July 2, 2018. Bruce Elwyn Gardner and Beverly L. Winstead, for petitioner. William J. Gregg and Bartholomew Cirenza, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION LAUBER, Judge: In this collection due process (CDP) case, petitioner seeks review pursuant to section 6330(d)(1) of the determination by the Internal Revenue Service (IRS or respondent) to uphold a notice of intent to levy.1 The 1 All statutory references are to the Internal…