Ruling by
Morgan B. ChristenLower Court
Tax Court
The Tax Court does not have jurisdiction to hear petition of taxpayer for review of an I.R.S. determination under Section 6330(d)(1) outside of the prescribed thirty-day deadline.
To continue reading, please subscribe.
For only $95 a month (the price of 2 article purchases)
Receive unlimited article access and full access to our archives,
Daily Appellate Report, award winning columns, and our
Verdicts and Settlements.
Or
$795 for an entire year!
For only $95 a month (the price of 2 article purchases)
Receive unlimited article access and full access to our archives,
Daily Appellate Report, award winning columns, and our
Verdicts and Settlements.
Or
$795 for an entire year!
Already a subscriber?
Sign In