T.C. Memo. 2008-26
UNITED STATES TAX COURT
ROBERT M. SCHARRINGHAUSEN, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 4427-06L. Filed February 12, 2008.
Richard L. Fahey, for petitioner.
Karen Sommers, for respondent.
MEMORANDUM OPINION
HOLMES, Judge: Robert Scharringhausen files income tax
returns but does not always pay the tax due, a habit that finds
him owing more than $30,000 for the tax years 2001-03. The
Commissioner assessed the amount due, and filed a notice of
federal tax lien (NFTL) to protect the government’s interest
against the many other creditors Scharringhausen has accumulated.
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Last modified: March 27, 2008