Legal Opinion
Lindsay v. Commissioner
Court of Appeals for the Ninth Circuit
Decided February 14, 2003No. 02-70335; CIR No. 3486-O1LPublishedCited by 20 opinions
1Opinion of the Court
MEMORANDUM**
Terry L. Lindsay appeals pro se the Tax Court’s grant of summary judgment in favor of the Commissioner of Internal Revenue (“Commissioner”) in Lindsay’s action *801challenging a federal tax lien. We have jurisdiction under 26 U.S.C. § 7482. We review de novo, Gladden v. Commissioner, 262 F.3d 851, 853 (9th Cir.2001), and we affirm.
Lindsay contends that the Tax Court erred in granting summary judgment because the appeals officer who conducted his collection due process hearing did not provide him with Form 23C, a summary record of the assessments against him. We disagree. Lindsay was…
2Cases cited4 opinions
- Sammy Lee Terrell v. R.D. Brewer, Warden Jon Morales Christopher C. PhillipsCourt of Appeals for the Ninth Circuit · 1991
- Hughes v. United StatesCourt of Appeals for the Ninth Circuit · 1992
- Irwin Koff Darline Ruth Koff v. United StatesCourt of Appeals for the Ninth Circuit · 1993
- William T. Gladden Nicole L. Gladden v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 2001
3Cited by20 opinions
- Prevo v. Comm'rUnited States Tax Court · 2004
- Inv. Research Assocs. v. Comm'rUnited States Tax Court · 2006
- Anthony Edward and S.F. O'Connor v. CommissionerUnited States Tax Court · 2007
- Balsamo v. Comm'rUnited States Tax Court · 2012
- Bankson v. Comm'rUnited States Tax Court · 2006
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