AMENDED OPINION
THOMAS, Circuit Judge.
OPINION
The appeal presents the question of whether the United States Tax Court has plenary jurisdiction to hear all appeals from collection due process ("CDP") proceedings before the Internal Revenue Service ("IRS"). We reaffirm the principle that the Tax Court's jurisdiction over appeals from CDP determinations is limited to issues over which the Tax Court would have had jurisdiction to consider the underlying...
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.
