125 T.C. No. 7
UNITED STATES TAX COURT
HERBERT AND ROSALIE CLARK, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 3082-05L. Filed September 26, 2005.
R issued a notice of levy on Ps’ State tax refund
to collect unpaid assessed additions to tax. After Ps
requested a hearing under sec. 6330, I.R.C., on the
appropriateness of the levy, R determined that the levy
was appropriate.
Held: The Court has jurisdiction under sec.
6330(d), I.R.C., to review R’s determination regarding
the levy upon Ps’ State tax refund.
Jeffrey E. Rattner and Steve Mather, for petitioners.
Elaine T. Fuller, for respondent.
Page: 1 2 3 4 Next
Last modified: May 25, 2011