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BEELER v. COMMISSIONER OF INTERNAL REVENUE

Docket No. 20892-07L.

T.C. Memo. 2013-130

JOEL I. BEELER, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Tax Court.

Filed May 22, 2013.

Attorney(s) appearing for the Case

Richard Stephen Kestenbaum and Bernard Mark , for petitioner.

Marc L. Caine , for respondent.

SUPPLEMENTAL MEMORANDUM OPINION

GOEKE, Judge:

This is a collection due process case on remand from the Court of Appeals for the Second Circuit. Given the mandate from the Court of Appeals as explained herein, we sustain respondent's proposed collection action for a reduced amount.

Background

In Beeler v. Commissioner, T.C. Memo. 2009-266, vacated and remanded, 434 Fed...

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