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ESTATE OF MYERS v. COMMISSIONER OF INTERNAL REVENUE

Docket No. 20823-15L.

T.C. Memo. 2017-11

ESTATE OF RUBEN A. MYERS, DECEASED, KEN NORTON, EXECUTOR, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Tax Court.

Filed January 10, 2017.

Attorney(s) appearing for the Case

William Burwell Sellers , for petitioner.

Edwin B. Cleverdon , for respondent.

MEMORANDUM OPINION

This case is before the Court to review a determination (determination) made by the Internal Revenue Service (IRS) Appeals Office (Appeals) following a collection due process (CDP) hearing conducted pursuant to sections 6320(b) and (c) and 6330(b) and (c).1 The determination...

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