Legal Opinion

Taryn L. Dodd v. Commissioner

United States Tax Court

Decided August 22, 2019No. 7316-17LUnpublished

1Opinion of the Court

T.C. Memo. 2019-107

UNITED STATES TAX COURT TARYN L. DODD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 7316-17L. Filed August 22, 2019. Taryn L. Dodd, pro se. Rachel L. Rollins, Jeffrey E. Gold, Deborah Aloof, and Jacob Russin, for respondent. MEMORANDUM OPINION LAUBER, Judge: In this collection due process (CDP) case, petitioner seeks review of a determination by the Internal Revenue Service (IRS or respond- ent) to uphold collection action. The IRS has moved for summary judgment under Rule 121, contending that there are no disputed issues of material fact and that…

2Cases cited9 opinions

  1. Goza v. CommissionerUnited States Tax Court · 2000
  2. Sundstrand Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1994
  3. Sundstrand Corp. v. CommissionerUnited States Tax Court · 1992
  4. Florida Peach Corp. v. CommissionerUnited States Tax Court · 1988
  5. United States v. BasyeSupreme Court of the United States · 1973

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