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

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
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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
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Code Sec. 6502
U.S. v. Gilliam, No. 17-1642
(4th Cir.)
2018-06-25