Legal Opinion
Olsen v. United States
Court of Appeals for the First Circuit
Decided July 8, 2005No. 04-2156PublishedCited by 68 opinions
1Opinion of the Court
CAMPBELL, Senior Circuit Judge.
Plaintiff-Appellant Richard E. Olsen (“Olsen”) appeals from a judgment of the United States District Court for the District of Massachusetts affirming an administrative determination by the Internal Revenue Service (“IRS”) Office of Appeals permitting the IRS to collect by levy unpaid employment taxes and penalties owed by Olsen. See Olsen v. United States, 326 F.Supp.2d 184 (D.Mass.2004). We affirm.
I. Background
On March 14, 2001, the IRS sent Olsen a “Notice of Intent to Levy” on his property in order to collect delinquent federal employment taxes for which he…
2Cases cited18 opinions
- Thomas v. ArnSupreme Court of the United States · 1986
- Citizens to Preserve Overton Park, Inc. v. VolpeSupreme Court of the United States · 1971
- Califano v. SandersSupreme Court of the United States · 1977
- Camp v. PittsSupreme Court of the United States · 1973
- Florida Power & Light Co. v. LorionSupreme Court of the United States · 1985
13 more not listed; retrieve them via the Exa API.
3Cited by68 opinions
- Murphy v. Commissioner of IRSCourt of Appeals for the First Circuit · 2006
- Murphy v. Comm'rUnited States Tax Court · 2005
- James M. Robinette v. Commissioner of the Internal Revenue ServiceCourt of Appeals for the Eighth Circuit · 2006
- Guillemard-Ginorio v. Contreras-GomezCourt of Appeals for the First Circuit · 2009
- Town of Winthrop v. AdministrationCourt of Appeals for the First Circuit · 2008
63 more not listed; retrieve them via the Exa API.