McPeek v. Commissioner

In these consolidated appeals, Gerald and Theresa McPeek challenge the tax court’s 1 adverse grants of summary judgment in their actions seeking redeterminations of their liabilities. Upon careful de novo review, see Nestle Purina Petcare Co. v. Comm’r, 594 F.3d 968, 970 (8th Cir.2010), ce rt. denied, — U.S. -, 131 S.Ct. 86, 178 L.Ed.2d 241 (2010), we conclude that summary judgment was properly granted, see Bell v. Comm’r, 126 T.C. 356, 358, 2006 WL 1391385 (2006) (26 U.S.C. § 6330 allows challenges to existence or amount of underlying liability if petitioner did not receive notice of…