United States Fourth Circuit

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Iames v. Commissioner of I.R.S., 16-1154

In a tax administration case presenting the question of whether plaintiff may contest his tax liability in a collection due process (CDP) hearing under Section 6330 of the Internal Revenue Code, the Tax Court's decision affirming the Office of Appeals of the Internal Revenue Service (IRS) is affirmed where plaintiff is barred from contesting the issue of his tax liability in the CDP hearing.

Appellate Information

  • Decided
  • Published 2017/03/07




  • United States Fourth Circuit


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