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LG KENDRICK, LLC v. COMMISSIONER

Docket No. 10241-12L.

146 T.C. 17 (2016)

LG KENDRICK, LLC, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed January 21, 2016.

Attorney(s) appearing for the Case

Michael E. Lunnon (member), for petitioner.

Luke D. Ortner , for respondent.

OPINION

Pursuant to section 6330(d)1 petitioner seeks review of determinations by respondent (hereinafter IRS or respondent) to sustain collection actions by levy and the filing of a notice of Federal tax lien (NFTL) relating to petitioner's unpaid Federal employment taxes, i.e., unpaid withholding...

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