Legal Opinion
Earnest Mack v. Commissioner
United States Tax Court
Decided April 18, 2018No. 18133-16LUnpublished
1Opinion of the Court
T.C. Memo. 2018-54
UNITED STATES TAX COURT EARNEST MACK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 18133-16L. Filed April 18, 2018. Earnest Mack, pro se. David A. Indek and Nancy M. Gilmore, for respondent. MEMORANDUM OPINION LAUBER, Judge: In this collection due process (CDP) case, petitioner seeks review pursuant to sections 6320(c) and 6330(d)(1) of the determination by the Internal Revenue Service (IRS or respondent) to uphold the filing of a notice -2- [*2] of Federal tax lien (NFTL) for 2009-2011.1 Respondent has moved for summary judgment under Rule 121,…
2Cases cited17 opinions
- Goza v. CommissionerUnited States Tax Court · 2000
- Sundstrand Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1994
- Sundstrand Corp. v. CommissionerUnited States Tax Court · 1992
- Florida Peach Corp. v. CommissionerUnited States Tax Court · 1988
- Murphy v. Commissioner of IRSCourt of Appeals for the First Circuit · 2006
12 more not listed; retrieve them via the Exa API.