--- title: "United States Tax Court Decision for the Week – You be the Judge" type: "post" published_at: "2014-06-13T21:26:51+00:00" modified_at: "2014-06-13T21:26:51+00:00" url: "https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge-31/" excerpt: "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..." markdown_url: "https://bestirscpa.com/united-states-tax-court-decision-for-the-week-you-be-the-judge-31.md" --- - Post published:June 13, 2014 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 held that the IRS didn’t abuse its discretion by sustaining a notice of federal tax lien filing against a couple, but it did abuse its discretion by failing to request financial information from the couple to consider collection alternatives; the court remanded the case to the Appeals Office to consider their request for an installment plan. [JOSE L. URIBE AND MARIA E. URIBE,](https://bestirscpa.com/wp-content/uploads/2014/06/Document1-UNITED-STATES-TAX-COURT-BLOG-06-14-14.pdf) [Petitioners](https://bestirscpa.com/wp-content/uploads/2014/06/Document1-UNITED-STATES-TAX-COURT-BLOG-06-14-14.pdf) [v.](https://bestirscpa.com/wp-content/uploads/2014/06/Document1-UNITED-STATES-TAX-COURT-BLOG-06-14-14.pdf) [COMMISSIONER OF INTERNAL REVENUE,](https://bestirscpa.com/wp-content/uploads/2014/06/Document1-UNITED-STATES-TAX-COURT-BLOG-06-14-14.pdf) [Respondent](https://bestirscpa.com/wp-content/uploads/2014/06/Document1-UNITED-STATES-TAX-COURT-BLOG-06-14-14.pdf) [T.C. Memo. 2014-116](https://bestirscpa.com/wp-content/uploads/2014/06/Document1-UNITED-STATES-TAX-COURT-BLOG-06-14-14.pdf) Tags: [Best IRS CPA](https://bestirscpa.com/tag/best-irs-cpa/),[Final Notice Intent to Levy](https://bestirscpa.com/tag/final-notice-intent-to-levy/),[Hearing Before Levy](https://bestirscpa.com/tag/hearing-before-levy/),[IRS Accountant](https://bestirscpa.com/tag/irs-accountant/),[IRS Tax Appeals & Hearings](https://bestirscpa.com/tag/irs-tax-appeals-hearings/) #### Recent Posts - [Raleigh, NC| IRS Tax Controversy CPA|Best IRS CPA](https://bestirscpa.com/raleigh-nc-irs-tax-controversy-cpa-best-irs-cpa/) - [IRS Tax Controversy CPA & Litigation – Raleigh, NC/ J. Frank Best, CPA](https://bestirscpa.com/irs-tax-controversy-cpa-litigation-raleigh-nc-j-frank-best-cpa/) - [IRS Tax Controversy CPA & Litigation – North Myrtle Beach, SC/ J. 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