T.C. Memo. 2006-143
UNITED STATES TAX COURT
KENT E. HOVIND, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 11894-05L. Filed July 6, 2006.
Peter Gibbons, for petitioner.
Karen Nicholson Sommers, for respondent.
MEMORANDUM OPINION
SWIFT, Judge: This matter is before us under Rule 121 on
the parties’ cross-motions for summary judgment. The underlying
issue in this so-called collection “due process” case involves
the appropriateness of respondent’s proposed levy action against
petitioner’s property arising from jeopardy assessments
respondent made against petitioner.
Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Next
Last modified: May 25, 2011