Legal Opinion
John Ryskamp v. Commissioner of IRS
Court of Appeals for the D.C. Circuit
Decided August 14, 2015No. 14-1042PublishedCited by 8 opinions
1Opinion of the Court
Opinion for the Court filed by Circuit Judge PILLARD.
Dissenting opinion filed by Circuit Judge BROWN.
PILLARD, Circuit Judge:
John Ryskamp underpaid federal income taxes for several years and did not respond to the Internal Revenue Service’s demand for payment. The Internal Revenue Code provides that, before the IRS levies against the taxpayer’s property to collect unpaid taxes, the taxpayer is entitled to what the IRS refers to as a Collection Due Process (CDP) hearing before an impartial officer of the IRS Appeals Office. 26 U.S.C. §§ 6330, 6331(d). Subsection 6330(g) of the Code provides,…
2Cases cited9 opinions
- Bell v. HoodSupreme Court of the United States · 1946
- Bull v. United StatesSupreme Court of the United States · 1935
- Flora v. United StatesSupreme Court of the United States · 1958
- MacH Mining, LLC v. Equal Emp't Opportunity Comm'nSupreme Court of the United States · 2015
- Keith Orum and Cherie Orum v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 2005
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3Cited by8 opinions
- Satterlee v. Commissioner of Internal RevenueDistrict Court, District of Columbia · 2016
- John Crim v. Cmsnr. IRSCourt of Appeals for the D.C. Circuit · 2023
- (PS) Greek v. United StatesDistrict Court, E.D. California · 2020
- (PS) Greek v. United StatesDistrict Court, E.D. California · 2021
- Johannes Lamprecht v. Cmsnr. IRSCourt of Appeals for the D.C. Circuit · 2024
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