United States Tax Court Decision for the Week – You be the Judge

The United States Tax Court Finds No Abuse in IRS’s Decision to Sustain Levy

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 an IRS settlement officer did not abuse her discretion by sustaining a notice of intent to levy against an individual, finding that the individual failed to provide requested financial information or to show he would be unable to pay his tax liability within the collection limitations period.

ALLAN L. BLANK, Petitioner



T.C. Summ. Op. 2014-86