The United States Tax Court Finds No Abuse of Discretion by Appeals Settlement Officer Sustaining Federal Tax Lien
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 a settlement officer did not abuse her discretion by denying a collection alternative and sustaining a federal tax lien against an individual, finding that the individual failed to provide evidence disputing his tax liabilities and failed to provide requested financial information.
JAMES A. WALKER, P.A.,
Petitioner
v.
COMMISSIONER OF INTERNAL REVENUE,
Respondent