Medical Practice Solutions, LLC v. Comm'r
United States Tax Court
Single member LLC failed to pay employment taxes for several periods. Notices of lien and of intent to levy were sent to B, sole member of LLC. After hearing under sec. 6330, I.R.C., notice of determination sustaining lien and proposed levy were sent to "LLC, B, Sole Member", pursuant to sec. 301.7701-3(b), Proced. & Admin. Regs.
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Single member LLC failed to pay employment taxes for several periods. Notices of lien and of intent to levy were sent to B, sole member of LLC. After hearing under sec. 6330, I.R.C., notice of determination sustaining lien and proposed levy were sent to "LLC, B, Sole Member", pursuant to sec. 301.7701-3(b), Proced. & Admin. Regs. (check-the-box regulations). B claims that only LLC is liable and that check-the-box regulations (as applicable to employment taxes related to wages paid before January 1, 2009) are invalid. Held: Collection may proceed against B. Littriello v. United States, 484…
1Opinion of the Court
OPINION
Cohen, Judge:
This case was commenced in response to a Notice of Determination Concerning Collection Action(s) Under Section 6320 and/or 6330 addressed to “Medical Practice Solutions LLC, Carolyn Britton, Sole Member” (petitioner), with respect to unpaid employment taxes for quarters ended March 31 and June 30, 2006. Unless otherwise indicated, all section references are to the Internal Revenue Code and all Rule references are to the Tax Court Rules of Practice and Procedure.
The issue for decision is whether “check-the-box” regulations, specifically section 301.7701-3(b), Proced. &…
2Cases cited8 opinions
- Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc.Supreme Court of the United States · 1984
- Nicklaus v. Comm'rUnited States Tax Court · 2001
- Sean P. McNamee v. Department of the Treasury, Internal Revenue Service, Docket No. 05-6151-CvCourt of Appeals for the Second Circuit · 2007
- Frank A. Littriello v. United States of America and United States Department of TreasuryCourt of Appeals for the Sixth Circuit · 2007
- Dover Corp. v. Comm'rUnited States Tax Court · 2004
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