Offiler v. Commissioner

Decided 2000-06-19

Cited by 175 later decision(s) in our corpus · see the citation network in Lexace

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From the opinion

OPINION RUWE, Judge: The petition in this case is based on respondent’s alleged failure to hold a meaningful collection due process hearing as required by section 6330. 1 Respondent moved to dismiss for lack of jurisdiction on the grounds that petitioner did not make a timely request for a collection due process hearing by the Internal Revenue Serv…

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