Billy S. Creel, Sr. v. Comr., IRS

KRAVITCH, Circuit Judge:

Respondent-Appellant, the Commissioner of Internal Revenue (“the Commissioner”), appeals the Tax Court’s decision denying a proposed levy to collect federal income taxes for the years 1987-1991 allegedly owed by Petitioner-Appellee, Billy Creel, Sr. (“Creel”). 1

I. Background

1. Prior Criminal Tax Case

Creel failed to file timely federal income tax returns for the years 1985-1991. The Internal Revenue Service (“IRS”) referred the matter to the Department of Justice (“DOJ”) for prosecution, and the DOJ assigned the matter to the United States Attorney’s Office for the…