Severo v. Comm'r
United States Tax Court
With the late filing of their 1990 joint Federal income tax return, petitioners failed to pay most of the $ 63,499 taxes reported due. In 1994, petitioners filed a bankruptcy petition. In 1998, petitioners received a bankruptcy discharge order. In 2004, respondent levied against petitioners' $ 196 California income tax refund and notified petitioners of their appeal rights with regard thereto. Petitioners did not file an appeal.
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With the late filing of their 1990 joint Federal income tax return, petitioners failed to pay most of the $ 63,499 taxes reported due. In 1994, petitioners filed a bankruptcy petition. In 1998, petitioners received a bankruptcy discharge order. In 2004, respondent levied against petitioners' $ 196 California income tax refund and notified petitioners of their appeal rights with regard thereto. Petitioners did not file an appeal. In 2005, respondent mailed to petitioners a notice of Federal tax lien filing (NFTL) and a notice of intent to make a second levy. Petitioners requested an Appeals…
1Opinion of the Court
OPINION
Swift, Judge:
This matter is before us in this collection action under Rule 121 on the parties’ cross-motions for summary judgment as to both respondent’s notice of Federal tax lien filing (nftl) and respondent’s notice of intent to make a second levy.
Unless otherwise indicated, all section references are to the Internal Revenue Code, and all Rule references are to the Tax Court Rules of Practice and Procedure.
The issues for decision on the parties’ cross-motions for summary judgment, relating solely to respondent’s 2005 NFTL, are whether petitioners’ outstanding 1990 Federal income tax…
2Cases cited16 opinions
- Young v. United StatesSupreme Court of the United States · 2002
- Everett v. JudsonSupreme Court of the United States · 1913
- Keith Orum and Cherie Orum v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 2005
- Orum v. Comm'rUnited States Tax Court · 2004
- KENNEDY v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
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