Legal Opinion
Keith Orum and Cherie Orum v. Commissioner of Internal Revenue
Court of Appeals for the Seventh Circuit
Decided June 23, 2005No. 04-3710PublishedCited by 119 opinions
1Opinion of the Court
EASTERBROOK, Circuit Judge.
Keith Orum and Cherie Orum file joint tax returns. This litigation concerns their unpaid tax liabilities for 1998 and 1999. The amounts they owe (more than $85,000) for these tax years are uncontested. The Orums contend that the IRS must accept installment payments; the IRS believes that it is entitled to levy on the Orums’ liquid assets and real property. The Tax Court sided with the Commissioner.
Before collecting unpaid taxes by levy, a form of self help, the Commissioner must notify a taxpayer and afford an opportunity for a hearing, at which the taxpayer may…
2Cases cited6 opinions
- Steel Co. v. Citizens for a Better EnvironmentSupreme Court of the United States · 1998
- Norton v. Southern Utah Wilderness AllianceSupreme Court of the United States · 2004
- Kontrick v. RyanSupreme Court of the United States · 2004
- Scarborough v. PrincipiSupreme Court of the United States · 2004
- Massachusetts Mutual Life Insurance v. LudwigSupreme Court of the United States · 1976
1 more not listed; retrieve them via the Exa API.
3Cited by119 opinions
- Giamelli v. Comm'rUnited States Tax Court · 2007
- David and Lynette Kindred v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 2006
- Ronald J. Speltz June M. Speltz v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 2006
- Cox v. Comm'rUnited States Tax Court · 2006
- McLaine v. CommissionerUnited States Tax Court · 2012
114 more not listed; retrieve them via the Exa API.