FIRST ROCK BAPT. CHURCH CHILD DEV. CTR. v. COMM'R

Docket No. 16724-14L.

148 T.C. 380 (2017)

148 T.C. No. 17

FIRST ROCK BAPTIST CHURCH CHILD DEVELOPMENT CENTER AND FIRST ROCK BAPTIST CHURCH, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed May 18, 2017.


Attorney(s) appearing for the Case

Wayne J. King , for petitioners.

Deborah Aloof , for respondent.


OPINION

In this collection due process (CDP) case, petitioners seek review of a determination by the Internal Revenue Service (IRS or respondent) concerning a collection action. Respondent contends that the case is moot because the IRS, in a supplemental notice of determination, afforded the principal relief requested in...

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