Legal Opinion
Pelliccio v. United States
District Court, D. Connecticut
Decided February 4, 2003No. 3:01CV601(AHN)PublishedCited by 11 opinions
1Opinion of the Court
RULING ON MOTION TO AFFIRM DETERMINATION CONCERNING COLLECTION ACTION
NEVAS, District Judge.
This is an action for judicial review of an administrative determination concerning collection action. The plaintiff, Michael F. Pelliccio (“Pelliccio”), seeks to have the assessments made against him by the Internal Revenue Service (“IRS”) pursuant to Section 6672 reviewed and set aside. Pending before the court is the defendant’s motion to affirm the determination of the IRS. For the following reasons, the motion [doc. # 12] is GRANTED.
FACTS
On November 13, 1995, August 12, 1995, and March 24, 1997,…
2Cases cited3 opinions
- Goza v. CommissionerUnited States Tax Court · 2000
- Sego v. CommissionerUnited States Tax Court · 2000
- Tutor-Saliba Corp. v. CommissionerUnited States Tax Court · 2000
3Cited by11 opinions
- Lewis v. Comm'rUnited States Tax Court · 2007
- Mason v. Comm'rUnited States Tax Court · 2009
- Keller Tank Services II, Inc. v. CommissionerCourt of Appeals for the Tenth Circuit · 2017
- Jackling v. Internal Revenue ServiceDistrict Court, D. New Hampshire · 2004
- Ramos v. Internal Revenue ServiceDistrict Court, N.D. New York · 2004
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