1. Home
  2. Browse Decisions
  3. T.C.
  4. 128 T.C.
  5. 128 T.C. 48 (2007)
 

LEWIS v. COMMISSIONER

Docket No. 6284-06L.

128 T.C. 48 (2007)

128 T.C. No. 6

JOSEPH E. LEWIS, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed March 28, 2007.

Attorney(s) appearing for the Case

Joseph E. Lewis, pro se.

Linette B. Angelastro, for respondent.

OPINION

GOEKE, Judge:

This matter is before the Court on respondent's motion for summary judgment. Respondent moves for summary judgment, pursuant to section 6330(c)(2)(B)1 and section 301.6330-1(e)(3), Proced. & Admin. Regs. Respondent argues that because petitioner was offered and participated in an Appeals conference, he is precluded from properly raising his underlying tax liability again in a subsequent collection...

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