No IRS Abuse of Discretion in Upholding Notice of Federal Tax Lien Filing
The United States Tax Court held that the Appeals Office did not abuse its discretion when it issued a notice of determination rejecting an individual’s collection alternative and upholding its notice of federal tax lien filing.
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.
JUNE ASTER BAPTISTE,
Petitioner
v.
COMMISSIONER OF INTERNAL REVENUE,
Respondent