Legal Opinion
James Hawver v. Commissioner
United States Tax Court
Decided December 11, 2017No. 20792-15LUnpublished
1Opinion of the Court
T.C. Memo. 2017-244
UNITED STATES TAX COURT JAMES HAWVER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 20792-15L. Filed December 11, 2017. Janice Burns King, for petitioner. Shannon E. Craft, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION PUGH, Judge: Petitioner, while residing in Georgia, timely filed a petition seeking review of a Notice of Determination Concerning Collection Action(s) -2- [*2] Under Section 6320 and/or 6330,1 sustaining a Notice of Intent to Levy and the filing of a Notice of Federal Tax Lien with respect to petitioner’s outstanding Federal…
2Cases cited7 opinions
- Goza v. CommissionerUnited States Tax Court · 2000
- Greenberg's Express, Inc. v. CommissionerUnited States Tax Court · 1974
- Graff v. CommissionerUnited States Tax Court · 1980
- Alvin v. Graff v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1982
- Bornstein v. United StatesUnited States Court of Claims · 1965
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