1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 92 T.C.M.
  5. 92 T.C.M. 320 (2006)
 

SWEENEY v. COMMISSIONER

Docket No. 21167-05L.

92 T.C.M. 320 (2006)

T.C. Memo. 2006-213

John N. Sweeney v. Commissioner.

United States Tax Court.

October 3, 2006.

Attorney(s) appearing for the Case

John N. Sweeney, pro se;

Monica J. Miller, for respondent.

MEMORANDUM OPINION

WELLS, Judge:

The instant case is before the Court on respondent's motion for summary judgment pursuant to Rule 1211 and to impose a penalty pursuant to section 6673. The issue we must decide is whether respondent's Appeals Office abused its discretion in determining to proceed with collection of petitioner's tax liability for taxable years 1999, 2001, and 2002. For the reasons stated below, we shall grant...

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