Pough v. Comm'r
United States Tax Court
R seeks to collect income taxes and sec. 6672, I.R.C., penalties by means of levy and lien. At the trial of this case P raised his inability to obtain a home equity loan unless the tax lien was released. P failed to timely raise this issue with the assigned Appeals officer although he was given a reasonable time to respond, to obtain a loan, and to have his counsel contact the Appeals officer.
Read the full summary
R seeks to collect income taxes and sec. 6672, I.R.C., penalties by means of levy and lien. At the trial of this case P raised his inability to obtain a home equity loan unless the tax lien was released. P failed to timely raise this issue with the assigned Appeals officer although he was given a reasonable time to respond, to obtain a loan, and to have his counsel contact the Appeals officer. Regarding the income tax liabilities, P failed to submit amended income tax returns after being provided adequate time to do so. P had previously agreed to his liability under sec. 6672, I.R.C., after…
1Opinion of the Court
OPINION
Goeke, Judge:
This case was commenced in response to a notice of determination concerning collection action sustaining a notice of Federal tax lien and a proposed levy with respect to section 66721 civil penalties for three calendar quarters during 2006 and income taxes for years 2002 through 2005. The issue for decision is whether the Internal Revenue Service (IRS) Appeals officer abused her discretion in determining to sustain the tax lien and the proposed levy. For the reasons stated herein, we conclude that the Appeals officer did not abuse her discretion.
Background
Some of the facts…
2Cases cited7 opinions
- Goza v. CommissionerUnited States Tax Court · 2000
- Sego v. CommissionerUnited States Tax Court · 2000
- Woodral v. CommissionerUnited States Tax Court · 1999
- Giamelli v. Comm'rUnited States Tax Court · 2007
- Keith Orum and Cherie Orum v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 2005
2 more not listed; retrieve them via the Exa API.
3Cited by35 opinions
- LG Kendrick, LLC v. Comm'rUnited States Tax Court · 2016
- Moriarty v. Comm'rUnited States Tax Court · 2017
- Orian v. Comm'rUnited States Tax Court · 2010
- Lunnon v. Comm'rUnited States Tax Court · 2015
- First Rock Baptist Church Child Dev. Ctr. v. Comm'rUnited States Tax Court · 2017
30 more not listed; retrieve them via the Exa API.