Legal Opinion
Murphy v. Commissioner of IRS
Court of Appeals for the First Circuit
Decided November 20, 2006No. 06-1109PublishedCited by 305 opinions
1Opinion of the Court
HOWARD, Circuit Judge.
Edward F. Murphy owed federal income taxes in excess of.$250,000 for 1992-2001. He offered to settle this liability by paying $10,000. The Internal Revenue Service (IRS) rejected Murphy’s offer, concluding that he could afford a larger settlement payment. Murphy appealed to the United States Tax Court, which upheld the IRS’s ruling. Murphy now appeals the Tax Court’s decision. We affirm.
I
In April 2002, the IRS issued Murphy a notice of intent to levy on his property to collect on his outstanding income tax liability. Murphy then exercised his right to request a…
2Cases cited11 opinions
- United States v. Ilario M.A. ZanninoCourt of Appeals for the First Circuit · 1990
- Camp v. PittsSupreme Court of the United States · 1973
- United States v. Carlo Bianchi & Co.Supreme Court of the United States · 1963
- Town of Norfolk and Town of Walpole v. United States Army Corps of EngineersCourt of Appeals for the First Circuit · 1992
- James M. Robinette v. Commissioner of the Internal Revenue ServiceCourt of Appeals for the Eighth Circuit · 2006
6 more not listed; retrieve them via the Exa API.
3Cited by305 opinions
- Giamelli v. Comm'rUnited States Tax Court · 2007
- Thompson v. CommissionerUnited States Tax Court · 2013
- Weber v. CommissionerUnited States Tax Court · 2012
- Christopher Gyorgy v. CIRCourt of Appeals for the Seventh Circuit · 2015
- Johnson v. CommissionerUnited States Tax Court · 2011
300 more not listed; retrieve them via the Exa API.