James M. Robinette v. Commissioner of the Internal Revenue Service

U.S. Court of Appeals, Eighth Circuit · Decided 2006-03-08

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COLLOTON, Circuit Judge. After James M. Robinette was found to be in default of an offer-in-compromise, the Internal Revenue Service (“IRS”) imposed a levy for the amount remaining due on his original compromised liability. See 26 U.S.C. §§ 6330 , 6331. Robinette filed a petition for review in the United States Tax Court,…

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