Freije v. Comm'r
United States Tax Court
The issue is whether R's determination upholding the notice of Federal tax lien (NFTL) issued to P, which was based upon P's income tax liability for 1999, was an abuse of discretion. P argues we do not have jurisdiction because the 1999 tax year was before the Court in an earlier case.
Read the full summary
The issue is whether R's determination upholding the notice of Federal tax lien (NFTL) issued to P, which was based upon P's income tax liability for 1999, was an abuse of discretion. P argues we do not have jurisdiction because the 1999 tax year was before the Court in an earlier case. See Freije v. Commissioner, 125 T.C. 14 (2005) (Freije I). P also takes the position that no tax is due for 1999. R counters that Freije I did not reach the assessment in this case, that the assessment in this case was not decided in Freije I, and that the underlying tax liability cannot be before this Court…
1Opinion of the Court
Goeke, Judge:
This matter is before the Court on (1) petitioner’s motion for summary judgment, (2) respondent’s cross-motion for summary judgment, pursuant to Rule 121,1 and (3) petitioner’s motion to dismiss for lack of jurisdiction, as supplemented. The issue involves respondent’s determination upholding the notice of Federal tax lien (nftl) arising from petitioner’s income tax liability for 1999. For the reasons explained herein, we shall grant respondent’s motion for summary judgment, deny petitioner’s motion for summary judgment, and deny petitioner’s motion to dismiss for lack of…
2Cases cited9 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
4 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Hoyle v. CommissionerUnited States Tax Court · 2011
- LG Kendrick, LLC v. Comm'rUnited States Tax Court · 2016
- Lunnon v. Comm'rUnited States Tax Court · 2015
- Faisal Ahmed v. Commissioner of IRSCourt of Appeals for the Third Circuit · 2023
- David H. Melasky & Audrey Melasky v. CommissionerUnited States Tax Court · 2018
3 more not listed; retrieve them via the Exa API.