1. Home
  2. Browse Decisions
  3. T.C.
  4. 137 T.C.
  5. 137 T.C. 209 (2011)
 

CONWAY v. COMMISSIONER

Docket Nos. 23833-08L, 24600-08L.

137 T.C. 209 (2011)

MICHAEL J. CONWAY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. RAYMOND T. NAKANO, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Tax Court.

Filed December 19, 2011.

Attorney(s) appearing for the Case

Tim A. Tarter , for petitioners.

Chris J. Sheldon , for respondent.

OPINION

PARIS, Judge:

Petitioner Michael J. Conway (Conway) and petitioner Raymond T. Nakano (Nakano) petitioned the Court to challenge the Internal Revenue Service Office of Appeals' (IRS Appeals) determinations to sustain: (1) The filing of a notice of Federal tax lien (NFTL) against Conway and (2) a proposed levy against Nakano. See secs. 6321, 6330(c)(3), 6331(a).1 Respondent...

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