Legal Opinion
James Anthony Ransom v. Commissioner
United States Tax Court
Decided December 26, 2018Published
1Opinion of the Court
T.C. Memo. 2018-211
UNITED STATES TAX COURT JAMES ANTHONY RANSOM, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 22420-17L. Filed December 26, 2018. James Anthony Ransom, pro se. William J. Gregg and Bartholomew Cirenza, for respondent. MEMORANDUM OPINION LAUBER, Judge: In this collection due process (CDP) case, petitioner seeks review pursuant to section 6330(d)(1)1 of the determination by the Internal Revenue Service (IRS or respondent) to uphold a notice of intent to levy. Respon- 1 All statutory references are to the Internal Revenue Code in effect at all relevant…
2Cases cited16 opinions
- Goza v. CommissionerUnited States Tax Court · 2000
- 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
- Florida Peach Corp. v. CommissionerUnited States Tax Court · 1988
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