United States Tax Court Sustains Lien and Levy to Collect Company’s Unpaid Employment Taxes
The United States Tax Court held that the IRS Appeals Office did not abuse its discretion by sustaining the filing of a notice of federal tax lien and a proposed levy against a company for unpaid employment taxes, finding that the company wasn’t entitled to challenge the underlying tax liabilities because it had a prior opportunity to do so.
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.
LG KENDRICK, LLC,
Petitioner
v.
COMMISSIONER OF INTERNAL REVENUE,
Respondent