United States Second Circuit

Summary judgment granted by the U.S. Tax Court in favor of the Commissioner of Internal Revenue sustaining a proposed levy to recover outstanding income tax liabilities for the 2000, 2001, and 2002 taxable years is affirmed, where: 1) the IRS was justified in denying a face-to-face hearing here and sustaining the proposed levy; and 2) therefore, the Tax Court did not err by so concluding.

Appellate Information

• Decided 05/21/2013
• Published 05/21/2013

Judges

• PER CURIAM

Court

• United States Second Circuit

Counsel