Savoy v. Comm'r
United States Tax Court
P has a serious and sometimes disabling illness, and did not timely file a return for the 2007 tax year. R prepared a substitute for return pursuant to I.R.C. sec. 6020(b), issued a notice of deficiency, and assessed the tax. Thereafter, R issued P a notice of proposed levy. After an initial administrative hearing, R issued a notice of determination not to sustain the levy for the 2007 tax year.
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P has a serious and sometimes disabling illness, and did not timely file a return for the 2007 tax year. R prepared a substitute for return pursuant to I.R.C. sec. 6020(b), issued a notice of deficiency, and assessed the tax. Thereafter, R issued P a notice of proposed levy. After an initial administrative hearing, R issued a notice of determination not to sustain the levy for the 2007 tax year. The notice of determination placed P in "currently not collectible" status and stated that R would file a notice of lien to protect its interests as creditor. P timely petitioned the Tax Court to…
1Opinion of the Court
GREGORY SCOTT SAVOY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Savoy v. Comm'r
Docket No. 12316-12L
United States Tax Court
T.C. Memo 2014-162; 2014 Tax Ct. Memo LEXIS 160; 108 T.C.M. (CCH) 168;
August 12, 2014, Filed
An appropriate order and decision will be entered for respondent.
P has a serious and sometimes disabling illness, and did not timely file a return for the 2007 tax year. R prepared a substitute for return pursuant to I.R.C. sec. 6020(b), issued a notice of deficiency, and assessed the tax. Thereafter, R issued P a notice of proposed levy. After an initial…
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- Goza v. CommissionerUnited States Tax Court · 2000
- Sego v. CommissionerUnited States Tax Court · 2000
- Sundstrand Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1994
- Sundstrand Corp. v. CommissionerUnited States Tax Court · 1992
- Florida Peach Corp. v. CommissionerUnited States Tax Court · 1988
14 more not listed; retrieve them via the Exa API.
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