Tucker v. Commissioner
United States Tax Court
P filed income tax returns for 2000, 2001, and 2002 that reported tax due; but he did not pay the tax. The Internal Revenue Service (IRS) assessed the tax and issued to P a notice of the filing of a tax lien (NFTL). P timely requested a collection due process (CDP) hearing, which is to be "conducted by an officer or employee" of the IRS Office of Appeals, I.R.C. sec. 6320(b)(3), and which is to conclude with a "determination by an appeals officer", I.R.C. sec. 6330(c)(3).…
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P filed income tax returns for 2000, 2001, and 2002 that reported tax due; but he did not pay the tax. The Internal Revenue Service (IRS) assessed the tax and issued to P a notice of the filing of a tax lien (NFTL). P timely requested a collection due process (CDP) hearing, which is to be "conducted by an officer or employee" of the IRS Office of Appeals, I.R.C. sec. 6320(b)(3), and which is to conclude with a "determination by an appeals officer", I.R.C. sec. 6330(c)(3). P's CDP hearing was conducted by a settlement officer in the IRS Office of Appeals, and after the CDP hearing a team…
1Opinion of the Court
CONTENTS
Background . 117
Discussion . 119
I. The Appointments Clause . to o
A. The purposes of the Appointments Clause. to o
B. The distinctions in the Appointments Clause: “Officers”, “inferior Officers”, and non-officer employees . 122
1. “Principal” officers vs. “inferior” officers . 122
2. “Officers” vs. non-officer employees . 123
C. Modes of appointment under the Appointments Clause . 125
D. Appointment of revenue personnel in the late 18th century 126
1. The Department of the Treasury . 127
2. External revenue collection . 127
3. Internal revenue collection . 129
E. Subsequent appointment of…
2Cases cited28 opinions
- Buckley v. ValeoSupreme Court of the United States · 1976
- Freytag v. CommissionerSupreme Court of the United States · 1991
- Donaldson v. United StatesSupreme Court of the United States · 1971
- Goza v. CommissionerUnited States Tax Court · 2000
- Morrison v. OlsonSupreme Court of the United States · 1988
23 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- Keller Tank Services II, Inc. v. CommissionerCourt of Appeals for the Tenth Circuit · 2017
- Weber v. CommissionerUnited States Tax Court · 2012
- Tucker v. CommissionerCourt of Appeals for the D.C. Circuit · 2012
- Christopher Gyorgy v. CIRCourt of Appeals for the Seventh Circuit · 2015
- Rand v. Comm'rUnited States Tax Court · 2013
16 more not listed; retrieve them via the Exa API.