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CASHAW v. COMMISSIONER OF INTERNAL REVENUE

Docket No. 9352-16L.

T.C. Memo. 2021-123

PAMELA CASHAW, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Tax Court.

Filed October 27, 2021.

Attorney(s) appearing for the Case

Jay W. Dale , for petitioner.

Karen Lynne Baker and Peter N. Tran , for respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

Pursuant to sections 6320(c)1 and 6330(d)(1), petitioner seeks review of respondent's determination to proceed with the collection of outstanding section 6672 trust fund recovery penalties (TFRPs) assessed against her. The issue for decision is whether...

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