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.
The United States Tax Court, in a summary opinion, held that the IRS did not abuse its discretion when it rejected a college professor’s proposed installment plan and determined to proceed with a levy to collect his unpaid taxes, finding that the installment payment amount determined by the settlement officer was reasonable and a face-to-face hearing wasn’t required.
MERWIN K. SIGALE,
Petitioner
v.
COMMISSIONER OF INTERNAL REVENUE,
Respondent