Legal Opinion
Fong v. Comm'r
United States Tax Court
Decided May 31, 2007No. 18124-05LUnpublished
1Opinion of the Court
EDWARD FONG, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Fong v. Comm'r
No. 18124-05L
United States Tax Court
T.C. Memo 2007-137; 2007 Tax Ct. Memo LEXIS 140; 93 T.C.M. (CCH) 1299;
May 31, 2007, Filed
Edward Fong, pro se.
Laura Buckley and Mary Schewatz, for respondent.
Marvel, L. Paige
L. PAIGE MARVEL
MEMORANDUM OPINION
MARVEL, Judge: This matter is before the Court on respondent's motion to dismiss for lack of jurisdiction. Respondent alleges that we do not have jurisdiction under section 6330(d)(1)1 to review respondent's decision to proceed with a levy action to collect petitioner's…
2Cases cited11 opinions
- Sego v. CommissionerUnited States Tax Court · 2000
- Naftel v. CommissionerUnited States Tax Court · 1985
- Craig v. Comm'rUnited States Tax Court · 2002
- Offiler v. CommissionerUnited States Tax Court · 2000
- Keith Orum and Cherie Orum v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 2005
6 more not listed; retrieve them via the Exa API.