Introducing ATLASLearn more
Legal Opinion

Friday O. James v. Commissioner

United States Tax Court

Decided February 27, 2020Unpublished

1Opinion of the Court

T.C. Summary Opinion 2020-11

UNITED STATES TAX COURT FRIDAY O. JAMES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 12911-15S L. Filed February 27, 2020. Friday O. James, pro se. Kirsten E. Brimer, for respondent. SUMMARY OPINION GUY, Special Trial Judge: This collection review case involving a Federal tax lien was heard pursuant to the provisions of section 7463 of the Internal Revenue Code in effect when the petition was filed.1 Pursuant to section 7463(b), 1 All section references are to the Internal Revenue Code of 1986, as (continued...) -2- the decision to be…

2Cases cited12 opinions

  1. Goza v. CommissionerUnited States Tax Court · 2000
  2. Woodral v. CommissionerUnited States Tax Court · 1999
  3. Giamelli v. Comm'rUnited States Tax Court · 2007
  4. Hoyle v. Comm'rUnited States Tax Court · 2008
  5. Chai v. CommissionerCourt of Appeals for the Second Circuit · 2017

7 more not listed; retrieve them via the Exa API.

Showing a preview — retrieve the full document via the Exa API.

View API DocsGet API Key

Powered by the Exa API