Halpern, Judge: This case is before the Court to review a determination made by one of respondent’s Appeals officers that respondent may proceed to collect by levy unpaid taxes with respect to petitioner’s 1999 tax year. We review the determination pursuant to section 6330(d)(1). Unless otherwise indicated, all section references are to the Internal Revenue Code of 1986, as…
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.