Transcripts alone insufficient to prove existence of installment agreement
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Code Sec. 6502
Nugent v. U.S., 5:16-cv-380-JMH
(DC E.D.KY)
2018-01-12
Category: Code Sec. 6502
Individual’s collection due process hearing tolled collection limitation period even though taxpayer withdrew CDP because appeals officer continued to consider the CDP
Individual’s collection due process hearing tolled collection limitation period even though taxpayer withdrew CDP because appeals officer continued to consider the CDP
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Code Sec. 6502
U.S. v. Komlo, No. 15-3789
(DC E.D.PA)
2018-03-14
Erroneous credit transfer not tax refund; 10-year limitations period properly applied
Erroneous credit transfer not tax refund; 10-year limitations period properly applied
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Code Sec. 6502
Schuster v. CIR, No. 17-11647
(11th Cir.)
2018-04-04
Ten-year limitations period properly suspended; collection action timely
Ten-year limitations period properly suspended; collection action timely
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Code Sec. 6502
U.S. v. Gilliam, No. 17-1642
(4th Cir.)
2018-06-25