Legal Opinion
Peter P. Baltic and Karen R. Baltic v. Commissioner
United States Tax Court
Decided December 27, 2007No. 2826-06LUnknown
1Opinion of the Court
129 T.C. No. 19
UNITED STATES TAX COURT PETER P. BALTIC AND KAREN R. BALTIC, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No 2826-06L. Filed December 27, 2007. Bs received a notice of deficiency but filed no petition in this Court. R assessed the tax reported and then sent Bs CDP Notices that he had filed notices of federal tax lien and intended to collect the unpaid tax by levy. Bs requested a CDP hearing, at which they presented an offer-in-compromise based on doubt as to liability. R’s officer who conducted the hearing issued a notice of determination sustaining the…
2Cases cited10 opinions
- Slodov v. United StatesSupreme Court of the United States · 1978
- Florida Peach Corp. v. CommissionerUnited States Tax Court · 1988
- Moore v. CommissionerUnited States Tax Court · 2000
- David and Lynette Kindred v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 2006
- R. M. Steele v. United StatesCourt of Appeals for the Eighth Circuit · 1960
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