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GLUCK IRREVOCABLE TRUST v. COMMISSIONER

Docket No. 5760-19L.

154 T.C. 259 (2020)

154 T.C. No. 11

AMANDA IRIS GLUCK IRREVOCABLE TRUST, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed May 26, 2020.

Attorney(s) appearing for the Case

Bob G. Goldberg , for petitioner.

Marissa J. Savit and Thomas A. Deamus , for respondent.

OPINION

In this collection due process (CDP) case petitioner seeks review pursuant to section 6330(d)(1)1 of a determination by the Internal Revenue Service (IRS or respondent) to sustain collection action for tax years 2013, 2014, and 2015. During 2012...

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