Legal Opinion
Deborah P. Richards & Daniel D. Richards v. Commissioner
United States Tax Court
Decided July 17, 2019No. 13030-17LUnpublished
1Opinion of the Court
T.C. Memo. 2019-89
UNITED STATES TAX COURT DEBORAH P. RICHARDS AND DANIEL D. RICHARDS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 13030-17L. Filed July 17, 2019. Deborah P. Richards and Daniel D. Richards, pro sese. Shawna A. Early, for respondent. MEMORANDUM OPINION VASQUEZ, Judge: In this collection due process (CDP) case, petitioners seek review pursuant to sections 6320(c) and/or 6330(d)(1)1 of the determination 1 Unless otherwise indicated, all section references are to the Internal Revenue Code in effect at all relevant times, and all Rule references are to…
2Cases cited11 opinions
- Goza v. CommissionerUnited States Tax Court · 2000
- Sego v. CommissionerUnited States Tax Court · 2000
- Woodral v. CommissionerUnited States Tax Court · 1999
- Murphy v. Commissioner of IRSCourt of Appeals for the First Circuit · 2006
- Murphy v. Comm'rUnited States Tax Court · 2005
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