1. Home
  2. Browse Decisions
  3. Memo.
  4. T.C. Memo.
  5. T.C. Memo. 2025-20
 

CADE v. COMMISSIONER

Docket No. 7723-23L.

T.C. Memo. 2025-20

WILLIAM J. CADE AND MARY E. CADE, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Tax Court.

Filed March 10, 2025.

Attorney(s) appearing for the Case

David L. Evans, for petitioners.

William J. Winspear and John M. Janusz, for respondent.

MEMORANDUM OPINION

In this collection due process (CDP) case petitioners challenge their underlying tax liability for 2019. They filed a return reporting a liability of $293,822, which they did not fully pay. The Internal Revenue Service (IRS or respondent) commenced collection action, and they sought a CDP hearing under...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases