1. Home
  2. Browse Decisions
  3. T.C.
  4. 117 T.C.
  5. 117 T.C. 63 (2001)
 

PARKER v. COMMISSIONER

Docket No. 2712-00L.

117 T.C. 63 (2001)

117 T.C. No. 6

LEONARD PARKER, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed August 21, 2001.

Attorney(s) appearing for the Case

Robert E. Kovacevich, for petitioner.

Catherine L. Campbell, for respondent.

OPINION

LARO, Judge:

Petitioner petitioned the Court to review respondent's determination as to a proposed levy upon petitioner's property. See sec. 6330(d).1 Respondent now moves the Court to dismiss the case for lack of jurisdiction, asserting that respondent filed the Federal tax liens against the property subject to the proposed levy before the effective date of sections 6320 and 6330. Because respondent notified petitioner...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases