Legal Opinion
Sparkman v. Comm'r
United States Tax Court
Decided December 28, 2009No. Nos. 9278-08L, 9279-08LUnpublished
1Opinion of the Court
JAMES SCOTT SPARKMAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Sparkman v. Comm'r
Nos. 9278-08L, 9279-08L
United States Tax Court
T.C. Memo 2009-308; 2009 Tax Ct. Memo LEXIS 309;
December 28, 2009, Filed
Sparkman v. Comm'r, 509 F.3d 1149, 2007 U.S. App. LEXIS 28462 (9th Cir., 2007)
James Scott Sparkman, Pro se.
Jonathan J. Ono, for respondent.
Goeke, Joseph Robert
JOSEPH ROBERT GOEKE
MEMORANDUM OPINION
GOEKE, Judge: These consolidated cases involve respondent's efforts to collect income taxes and section 66721 trust fund recovery penalties through lien and levy. Jurisdiction is based…
2Cases cited5 opinions
- Goza v. CommissionerUnited States Tax Court · 2000
- Sego v. CommissionerUnited States Tax Court · 2000
- Sparkman v. CommissionerCourt of Appeals for the Ninth Circuit · 2007
- Mason v. Comm'rUnited States Tax Court · 2009
- Stroube v. Comm'rUnited States Tax Court · 2008