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Legal Opinion

Jason E. Shepherd v. Commissioner

United States Tax Court

Decided April 13, 2020No. 19146-18LUnpublished

1Opinion of the Court

T.C. Memo. 2020-45

UNITED STATES TAX COURT JASON E. SHEPHERD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 19146-18L. Filed April 13, 2020. Jason E. Shepherd, pro se. Gary R. Shuler, Jr., for respondent. MEMORANDUM OPINION GUY, Special Trial Judge: This collection review case involving a Federal tax lien is an appeal from a notice of determination issued by the Internal Revenue Service (IRS) Office of Appeals (Appeals Office). The IRS seeks to collect trust fund recovery penalties (TFRPs) assessed against petitioner pursuant to section -2- [*2] 6672 for the six quarterly…

2Cases cited16 opinions

  1. Goza v. CommissionerUnited States Tax Court · 2000
  2. Naftel v. CommissionerUnited States Tax Court · 1985
  3. Florida Peach Corp. v. CommissionerUnited States Tax Court · 1988
  4. Woodral v. CommissionerUnited States Tax Court · 1999
  5. Bond v. CommissionerUnited States Tax Court · 1993

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