Legal Opinion
Gray v. Commissioner
Court of Appeals for the Seventh Circuit
Decided July 23, 2013No. 12-2574, 12-2575PublishedCited by 19 opinions
1Opinion of the Court
HAMILTON, Circuit Judge.
Carol Gray did not file timely returns or pay income tax for the tax years 2001 through 2004. She filed returns only after the IRS came calling in 2006, but even then did not pay the amounts she reported she owed. As a result, the IRS told her that it would impose liens and levies on her property and impose statutory penalties for late filing and late payment. Gray exercised her option to challenge the hens, levies, and penalties in a Collections Due Process (CDP) hearing. See 26 U.S.C. § 6330. Dissatisfied with the results of the CDP hearing, Gray sought review in Tax…
2Cases cited11 opinions
- Commissioner v. McCoySupreme Court of the United States · 1987
- Raymond v. Comm'rUnited States Tax Court · 2002
- Gray v. CommissionerUnited States Tax Court · 2012
- George A. Murray v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1994
- McCune v. CommissionerUnited States Tax Court · 2000
6 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- Corbalis v. Comm'rUnited States Tax Court · 2014
- Matuszak v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 2017
- Guralnik v. Comm'rUnited States Tax Court · 2016
- Nancy Rubel v. Commissioner Internal RevenueCourt of Appeals for the Third Circuit · 2017
- Duggan v. CommissionerCourt of Appeals for the Ninth Circuit · 2018
14 more not listed; retrieve them via the Exa API.