Block v. Commissioner

SUMMARY ORDER

Burton and Renee Block appeal from a judgment of the Tax Court affirming an Internal Revenue Service (“IRS”) judgment sustaining the collection of outstanding tax liabilities by levy. We assume the parties’ familiarity with the facts and procedural history of this case, and the issues presented on this appeal.

On August 14, 1995, the IRS determined that the Blocks owed more than $700,000 in back income taxes to the IRS because of tax deductions taken by the Blocks in 1975, 1977, 1979, 1980, and 1982, that had been disallowed by the Commissioner of the IRS. On August 15, 2005,…