Magana v. Comm'r
United States Tax Court
Held: Under sec. 6330(c)(4), I.R.C., in this judicial proceeding involving respondent's proposed collection activity, petitioner is precluded from relitigating a statute of limitations issue that was previously adjudicated in a related District Court proceeding. Respondent's motion for summary judgment with regard thereto is granted.
Read the full summary
Held: Under sec. 6330(c)(4), I.R.C., in this judicial proceeding involving respondent's proposed collection activity, petitioner is precluded from relitigating a statute of limitations issue that was previously adjudicated in a related District Court proceeding. Respondent's motion for summary judgment with regard thereto is granted. Held, further, in our review for an abuse of discretion under sec. 6330(d)(1), I.R.C., of respondent's determination, generally we consider only arguments, issues, and other matter that were raised at the collection hearing or otherwise brought to the attention…
1Opinion of the Court
OPINION
Swift, Judge:
This matter is before us on respondent’s motion under Rule 121 for summary judgment. Petitioner challenges respondent’s Appeals Office determination sustaining the filing of Federal tax liens relating to petitioner’s $472,532 assessed and unpaid Federal income tax deficiency for 1980.
Unless otherwise indicated, all Rule references are to the Tax Court Rules of Practice and Procedure, and all section references are to the Internal Revenue Code as applicable to the year in issue.
The issues for decision on respondent’s motion for summary judgment are whether we, in reviewing…
2Cases cited9 opinions
- Goza v. CommissionerUnited States Tax Court · 2000
- Sego v. CommissionerUnited States Tax Court · 2000
- Davis v. CommissionerUnited States Tax Court · 2000
- Lunsford v. Comm'rUnited States Tax Court · 2001
- Nicklaus v. Comm'rUnited States Tax Court · 2001
4 more not listed; retrieve them via the Exa API.
3Cited by148 opinions
- Murphy v. Comm'rUnited States Tax Court · 2005
- Giamelli v. Comm'rUnited States Tax Court · 2007
- James M. Robinette v. Commissioner of the Internal Revenue ServiceCourt of Appeals for the Eighth Circuit · 2006
- Freije v. Comm'rUnited States Tax Court · 2005
- Ewing v. Comm'rUnited States Tax Court · 2004
143 more not listed; retrieve them via the Exa API.