Lee v. Commissioner
United States Tax Court
R filed an NFTL and sent P a notice of lien filing and a notice of intent to levy with respect to trust fund recovery penalties assessed against P for all periods of 2007 and 2008. P requested a CDP hearing pursuant to I.R.C. secs. 6320 and 6330. In the notice of determination sent to P after the hearing the Appeals Officer sustained R's filing of the NFTL and the proposed levy. P petitioned this Court for review.
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R filed an NFTL and sent P a notice of lien filing and a notice of intent to levy with respect to trust fund recovery penalties assessed against P for all periods of 2007 and 2008. P requested a CDP hearing pursuant to I.R.C. secs. 6320 and 6330. In the notice of determination sent to P after the hearing the Appeals Officer sustained R's filing of the NFTL and the proposed levy. P petitioned this Court for review. After a supplemental hearing on remand, R determined in a supplemental notice of determination that P could not challenge the underlying tax liabilities because he had previously…
1Opinion of the Court
OPINION
WELLS, Judge:
Petitioner seeks review pursuant to sections 6330 and 6320 of respondent’s determination to uphold a notice of Federal tax lien (NFTL) filing and a notice of intent to levy for section 6672 trust fund recovery penalties (trust fund recovery penalties). The instant case is before the Court on respondent’s motion for summary judgment pursuant to Rule 121 contending that there are no disputed issues of material fact and that the NFTL and the proposed levy should be sustained as a matter of law. Respondent filed, pursuant to Rule 121(d), a declaration of the settlement officer…
2Cases cited17 opinions
- Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
- Sego v. CommissionerUnited States Tax Court · 2000
- Sundstrand Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1994
- Sundstrand Corp. v. CommissionerUnited States Tax Court · 1992
- Naftel v. CommissionerUnited States Tax Court · 1985
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3Cited by4 opinions
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