Legal Opinion
Ronald Byers v. Commissioner of IRS
Court of Appeals for the D.C. Circuit
Decided January 17, 2014No. 12-1351PublishedCited by 45 opinions
1Opinion of the Court
Opinion for the Court filed by Senior Circuit Judge EDWARDS.
EDWARDS, Senior Circuit Judge:
Appellant Ronald Byers seeks review of orders and decisions issued by the United States Tax Court affirming a decision by the Internal Revenue Service (“IRS”). The disputed IRS decision imposed a levy on Appellant’s property to collect overdue income taxes for the tax years 1999-2002.
Appellant does not seek review of the amount of the taxes he owes. Rather, he raises a number of procedural and substantive challenges emanating from an IRS Office of Appeals Collection Due Process (“CDP”) hearing which…
2Cases cited24 opinions
- Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
- Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
- Securities & Exchange Commission v. Chenery Corp.Supreme Court of the United States · 1947
- Securities & Exchange Commission v. Chenery Corp.Supreme Court of the United States · 1943
- Cohens v. VirginiaSupreme Court of the United States · 1821
19 more not listed; retrieve them via the Exa API.
3Cited by45 opinions
- Peter Kuretski v. Commissioner of IRSCourt of Appeals for the D.C. Circuit · 2014
- Ellis v. Commissioner of Internal Revenue ServiceDistrict Court, District of Columbia · 2014
- Mellow Partners, A Partnership v. Cmsnr. IRSCourt of Appeals for the D.C. Circuit · 2018
- Willson v. Commissioner of Internal Revenue ServiceCourt of Appeals for the D.C. Circuit · 2015
- Jeff Blau, Tax Matters Partner of RERI Holdings I, LLC v. Commissioner of IRSCourt of Appeals for the D.C. Circuit · 2019
40 more not listed; retrieve them via the Exa API.