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DODD v. COMMISSIONER OF INTERNAL REVENUE

Docket No. 7316-17L.

T.C. Memo. 2021-118

TARYN L. DODD, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Tax Court.

Filed October 5, 2021.

Attorney(s) appearing for the Case

Taryn L. Dodd, pro se.

Jacob Russin , Rachel L. Rollins , and Jeffrey E. Gold , for respondent.

MEMORANDUM OPINION

In this collection due process (CDP) case petitioner seeks review of a determination by the Internal Revenue Service (IRS or respondent) to uphold collection action. For 2013 petitioner failed to pay $169,882 of the tax reported on her return, and the IRS sustained a seizure of her State tax refund in...

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