1. Home
  2. Browse Decisions
  3. T.C.
  4. 161 T.C.
  5. 161 T.C. No. 4
 

ORGANIC CANNABIS FOUNDATION, LLC v. COMMISSIONER OF INTERNAL REVENUE

Docket Nos. 381-22L, 5442-22L.

161 T.C. No. 4

ORGANIC CANNABIS FOUNDATION, LLC, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Tax Court.

Filed September 27, 2023.

Attorney(s) appearing for the Case

Christian A. Speck, Robin Lesley Klomparens, and Douglas L. Youmans, for petitioner in docket No. 381-22L.

Christian A. Speck, for petitioner in docket No. 5442-22L.

Erik W. Nelson, Daniel G. Kester, Adriana E. Vargas, Alexander M. Short, and Patsy A. Clarke, for respondent in docket No. 381-22L.

Erik W. Nelson, Adriana E. Vargas, Alexander M. Short, and Patsy A. Clarke, for respondent in docket No. 5442-22L.

OPINION

When the Internal Revenue Service (IRS) files a notice of federal tax lien (NFTL) on a taxpayer's property to collect an unpaid assessment, the Internal Revenue Code gives the taxpayer the right to a collection due process (CDP) hearing with the IRS Independent Office of Appeals (Appeals). § 6320(a) and (b)....

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