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Legal Opinion

Craig Douglas Hoglund & Christine Joan Hoglund v. Commissioner

United States Tax Court

Decided November 5, 2018No. 17639-17LUnpublished

1Opinion of the Court

T.C. Memo. 2018-185

UNITED STATES TAX COURT CRAIG DOUGLAS HOGLUND AND CHRISTINE JOAN HOGLUND, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 17639-17L. Filed November 5, 2018. Craig Douglas Hoglund and Christine Joan Hoglund, pro sese. Michael T. Garrett, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION KERRIGAN, Judge: This collection due process (CDP) case was commenced in response to three Notices of Determination Concerning Collection Action(s) Under Section 6320 and/or 6330 (notices of determination) upholding proposed levy collection actions regarding…

2Cases cited17 opinions

  1. Goza v. CommissionerUnited States Tax Court · 2000
  2. Sego v. CommissionerUnited States Tax Court · 2000
  3. Naftel v. CommissionerUnited States Tax Court · 1985
  4. Murphy v. Commissioner of IRSCourt of Appeals for the First Circuit · 2006
  5. Murphy v. Comm'rUnited States Tax Court · 2005

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