Nicklaus v. Comm'r

Decided 2001-09-14

Cited by 172 later decision(s) in our corpus · see the citation network in Lexace

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From the opinion

OPINION CHIECHI, Judge: The petition in this case was filed in response to a “Notice of Determination Concerning Collection Action(s) Under Section 6320 and/or 6330” (notice of determination). Background The record establishes and/or the parties do not dispute the following. At t…

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