CROPPER v. C.I.R.

No. 15-9003.

826 F.3d 1280 (2016)

James CROPPER, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Tenth Circuit.

Filed June 22, 2016.


Attorney(s) appearing for the Case

Lowell H. Becraft, Jr. , Huntsville, Alabama, for Petitioner-Appellant.

Janet A. Bradley , U.S. Department of Justice, Washington, D.C. ( Caroline D. Ciraolo , Acting Assistant Attorney General, and Bruce R. Ellisen , U.S. Department of Justice, Washington, D.C., with her on the brief), for Respondent-Appellee.

Before MATHESON, BALDOCK, and MORITZ, Circuit Judges.


When the Internal Revenue Service notified James Cropper of its intent to collect unpaid taxes by levying his property, Cropper requested a collection due process (CDP) hearing with the IRS Office of Appeals. The Office of Appeals determined that the IRS could proceed with the proposed levy. Cropper sought judicial review...

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