No Abuse of Discretion by Settlement Officer; the IRS Levy is Sustained
The United States Tax Court sustained a proposed levy action against an individual who claimed her 1991 bankruptcy discharge relieved her of paying future taxes; the court upheld the IRS’s determinations regarding her underlying tax liabilities and found that the settlement officer didn’t abuse his discretion in sustaining the collection action.
A recent Tax Court decision was reported that may be of interest to individuals potentially dealing with tax litigation. J. Frank Best, Certified Public Accountant and United States Tax Court Practitioner, works to stay current on all IRS decisions concerning tax litigation to ensure we are fully informed and prepared for our clients.
GINN DOOSE A.K.A.VIRGINIA DOOSE,
Petitioner
v.
COMMISSIONER OF INTERNAL REVENUE,
Respondent