Legal Opinion
Danny R. Love v. Commissioner
United States Tax Court
Decided July 22, 2019No. 3788-18LUnpublished
1Opinion of the Court
T.C. Memo. 2019-92
UNITED STATES TAX COURT DANNY R. LOVE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 3788-18L. Filed July 22, 2019. Danny R. Love, pro se. Martha J. Weber and William W. Kiessling, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION LAUBER, Judge: In this collection due process (CDP) case, petitioner seeks review pursuant to sections 6320(c) and 6330(d)(1)1 of a determination by the Internal Revenue Service (IRS or respondent) regarding collection action. 1 All statutory references are to the Internal Revenue Code in effect at all relevant times.…
2Cases cited9 opinions
- Goza v. CommissionerUnited States Tax Court · 2000
- Murphy v. Commissioner of IRSCourt of Appeals for the First Circuit · 2006
- Murphy v. Comm'rUnited States Tax Court · 2005
- Johnson v. CommissionerUnited States Tax Court · 2011
- Johnson v. CommissionerCourt of Appeals for the D.C. Circuit · 2013
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