Lunsford v. Comm'r
United States Tax Court
R issued a notice of intent to levy, and Ps requested a hearing before an IRS Appeals officer (A) pursuant to sec. 6330, I.R.C. In their request Ps questioned whether there was a valid summary record of the assessment of the taxes in issue. A sent a letter to Ps that enclosed a Form 4340, Certificate of Assessments and Payments, showing that the assessments were made and invited Ps to raise additional issues, but Ps did not do so. A did not schedule a face-to-face hearing.
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R issued a notice of intent to levy, and Ps requested a hearing before an IRS Appeals officer (A) pursuant to sec. 6330, I.R.C. In their request Ps questioned whether there was a valid summary record of the assessment of the taxes in issue. A sent a letter to Ps that enclosed a Form 4340, Certificate of Assessments and Payments, showing that the assessments were made and invited Ps to raise additional issues, but Ps did not do so. A did not schedule a face-to-face hearing. A issued a notice of determination, and Ps timely petitioned the Tax Court for review. Held: The Tax Court has…
1Opinion of the Court
OPINION
Ruwe, Judge:
This case arises from a petition for judicial review filed under section 6330(d)(1)(A).1 The issue for decision is whether this Court has jurisdiction to review respondent’s determination to proceed with collection by way of levy. At the time petitioners filed their petition, they resided in Asheville, North Carolina. When this case was called for trial, the parties submitted the case fully stipulated. For convenience, we combine the facts, which are not in dispute, with our opinion.
Section 6331(a) authorizes the Commissioner to levy against property and property rights…
2Cases cited19 opinions
- Goza v. CommissionerUnited States Tax Court · 2000
- Greenberg's Express, Inc. v. CommissionerUnited States Tax Court · 1974
- Offiler v. CommissionerUnited States Tax Court · 2000
- Riland v. CommissionerUnited States Tax Court · 1982
- Clapp v. CommissionerCourt of Appeals for the Ninth Circuit · 1989
14 more not listed; retrieve them via the Exa API.
3Cited by104 opinions
- Lunsford v. Comm'rUnited States Tax Court · 2001
- Craig v. Comm'rUnited States Tax Court · 2002
- Orum v. Comm'rUnited States Tax Court · 2004
- Cooper v. Comm'rUnited States Tax Court · 2010
- Raymond v. Comm'rUnited States Tax Court · 2002
99 more not listed; retrieve them via the Exa API.