Legal Opinion
Patricia Ann Copper v. Commissioner
United States Tax Court
Decided November 20, 2017No. 16445-16LUnpublished
1Opinion of the Court
T.C. Memo. 2017-231
UNITED STATES TAX COURT PATRICIA ANN COPPER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 16445-16L. Filed November 20, 2017. Patricia Ann Copper, pro se. Arthur W. Petersen, III and Jayne Michele Wessels, for respondent. MEMORANDUM OPINION LAUBER, Judge: In this collection due process (CDP) case petitioner seeks review pursuant to section 6330(d)(1) of the determination by the Internal Reve- nue Service (IRS or respondent) to sustain proposed collection action by uphold- -2- [*2] ing the filing of a notice of intent to levy.1 Respondent has moved for…
2Cases cited10 opinions
- Goza v. CommissionerUnited States Tax Court · 2000
- Sundstrand Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1994
- Sundstrand Corp. v. CommissionerUnited States Tax Court · 1992
- Florida Peach Corp. v. CommissionerUnited States Tax Court · 1988
- Murphy v. Commissioner of IRSCourt of Appeals for the First Circuit · 2006
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