OPINION Ruwe, Judge: This case is based on a petition filed under section 6330(d). 1 Respondent has moved for judgment on the pleadings. For convenience, we will combine the facts, which are not in dispute, with our opinion. Section 6331(a) provides that, if any person liable to pay any tax neglects or refuses to…
Read the full opinion (source) ↗
Lexace provides legal information, not legal advice, and no attorney–client relationship is created. Citation figures are counts of later citing opinions in our corpus and may be incomplete; always read and Shepardize the full opinion before relying on it.