The United States Tax Court finds no IRS Abuse of Discretion by Declining Collection Alternatives and Denying a Face-to- Face Hearing and Upholds IRS Collection Actions Against an Individual
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 upheld an IRS collection determination against an individual, finding that the Appeals settlement officer verified that all requirements of applicable law and administrative procedure were met, and didn’t abuse his discretion by declining to consider collection alternatives or by denying a face-to-face collection due process hearing.
DORA E. CAUDLE,
Petitioner
v.
COMMISSIONER OF INTERNAL REVENUE,
Respondent