A recent Tax Court decision was reported that may be of interest to individuals potentially dealing with tax litigation. J. Frank Best, Certified Public Accountant and United States Tax Court Practitioner, works to stay current on all IRS decisions concerning tax litigation to ensure we are fully informed and prepared for our clients.

Collection Action Sustained: No Abuse of Discretion by IRS

The Tax Court sustained an IRS determination to proceed with a levy to collect an individual’s unpaid taxes, finding no abuse of discretion in the settlement officer’s refusal to grant him a face-to-face hearing without the individual first providing requested information and documents. (Harper, Michael J. v. Comm., T.C. Memo, 2013-79) [March 19, 2013]