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The IRS did not abuse its discretion in sustaining levy: The taxpayer did not challenge her tax liability in a CDP hearing, the Tax Court holds
- Source :
- Journal of Accountancy. November, 2024, Vol. 238 Issue 5
- Publication Year :
- 2024
-
Abstract
- The IRS did not abuse its discretion in sustaining a taxpayer's proposed levy for a tax liability the taxpayer had not properly challenged, the Tax Court held. Facts: Elizabeth White [...]
- Subjects :
- United States. Internal Revenue Service -- Powers and duties
Abuse of process -- Laws, regulations and rules
Subject matter jurisdiction -- Laws, regulations and rules
Tax appeals -- Laws, regulations and rules
Mistake (Law) -- Laws, regulations and rules
Tax penalties -- Valuation -- Laws, regulations and rules
Administrative discretion -- Laws, regulations and rules
Tax collection -- Laws, regulations and rules
Tax compromises -- Laws, regulations and rules
Due process of law -- Analysis
Notice (Law) -- Laws, regulations and rules
Government regulation
Banking, finance and accounting industries
Business
Law
Internal Revenue Code I.R.C. 6330(c)(2)(B) I.R.C. 6213(b)(1)
Subjects
Details
- Language :
- English
- ISSN :
- 00218448
- Volume :
- 238
- Issue :
- 5
- Database :
- Gale General OneFile
- Journal :
- Journal of Accountancy
- Publication Type :
- Periodical
- Accession number :
- edsgcl.818835573