MEI Productions v. Commissioner

T.C. Memo. 2020-11

UNITED STATES TAX COURT MEI PRODUCTIONS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 13059-16L. Filed January 14, 2020. Steven R. Mather and Lydia B. Turanchik, for petitioner. Michael W. Berwind and Donna F. Herbert, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION ASHFORD, Judge: Petitioner commenced this collection due process (CDP) case pursuant to section 6330(d)(1)1 in response to a determination by the 1 Unless otherwise indicated, all section references are to the Internal Revenue Code (Code) in effect at all relevant times, and all…