Legal Opinion
Israel v. Commissioner
Court of Appeals for the Seventh Circuit
Decided February 23, 2004No. 03-3497PublishedCited by 6 opinions
1Opinion of the Court
ORDER
Isaiah Israel filed federal income tax returns for calendar years 1995 and 1996 but has never paid the tax due. Instead, when the Internal Revenue Service notified Israel in late 2001 of its intention to initiate a collection action, Israel brought suit in the United States Tax Court, see 26 U.S.C. §§ 6330(d)(1), 7502(a), challenging the IRS’s collection procedures. The tax court held that the IRS had properly begun collection proceedings for 1995 and 1996, and imposed sanctions on Israel for making frivolous arguments. Israel appeals, and we affirm.
The parties have stipulated to the…
2Cases cited5 opinions
- Lola Ajayi v. Aramark Business Services, Inc.Court of Appeals for the Seventh Circuit · 2003
- Jones v. CommissionerCourt of Appeals for the Fifth Circuit · 2003
- George A. Murray v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1994
- Shirley L. Johnson v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 2002
- United States v. Ellis J. Crum and Norma N. CrumCourt of Appeals for the Seventh Circuit · 2002
3Cited by6 opinions
- Freije v. Comm'rUnited States Tax Court · 2005
- Moosally v. CommissionerUnited States Tax Court · 2014
- Dixon v. Commissioner of Internal Revenue ServiceDistrict Court, N.D. Illinois · 2018
- Freije v. Comm'rUnited States Tax Court · 2005
- Joseph Paul Freije v. CommissionerUnited States Tax Court · 2005
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