Joel I. Beeler v. Commissioner

T.C. Memo. 2013-130

UNITED STATES TAX COURT JOEL I. BEELER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent* Docket No. 20892-07L. Filed May 22, 2013. Richard Stephen Kestenbaum and Bernard Mark, for petitioner. Marc L. Caine, for respondent. SUPPLEMENTAL MEMORANDUM OPINION GOEKE, Judge: This is a collection due process case on remand from the Court of Appeals for the Second Circuit. Given the mandate from the Court of * This opinion supplements Beeler v. Commissioner,

T.C. Memo. 2009-266, vacated and remanded,

434 Fed. Appx. 41

(2d Cir. 2011). -2- [*2] Appeals as explained herein, we…