Collection Action Against Couple Was Proper, United States Tax Court Says A recent Tax Court decision was reported that may be of interest to individuals potentially dealing with tax litigation.…
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…
Expiration of Statute of Limitations Period Prevents IRS Collection of Tax Debt The United States Tax Court held that the IRS can't collect an individual's unpaid taxes because the statute…
United States Tax Court Sustains Lien and Levy to Collect Company's Unpaid Employment Taxes The United States Tax Court held that the IRS Appeals Office did not abuse its discretion…
United States Tax Court Upholds Levy Action, Rejection of Installment Agreement, and Finds No IRS Abuse of Discretion The United States Tax Court held that an IRS settlement officer in…
Individual Is Held Liable for Frivolous Submission Penalties The United States Tax Court upheld an IRS determination to sustain the collection by levy of an individual's unpaid liability for assessed…
Lien Action Upheld; No IRS Abuse of Discretion in Denying Face-to-Face Hearing The United States Tax Court held that the IRS didn't abuse its discretion by sustaining a proposed lien…
Individual With Unreported Unemployment Income Denied Spousal Relief The United States Tax Court sustained an IRS deficiency determination against a couple, finding that the couple failed to report as income…