MEMORANDUM FINDINGS OF FACT AND OPINION
VASQUEZ, Judge.
These consolidated cases are before the Court on respondent's motions to dismiss for lack of jurisdiction and petitioner's motion for partial summary judgment.1 Petitioners filed a petition in response to respondent's Decision Letters Concerning Equivalent Hearing under Section 6320 and/or 6330 of the Internal Revenue Code (Decision Letters).2
Let's get started
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.