Byers v. Commissioner of IRS

Appellant sought review of orders and decisions issued by the Tax Court affirming the IRS's decision to impose a levy on his property to collect overdue income taxes. Appellant raised several challenges emanating from an IRS Office of Appeals Collection Due Process (CDP) hearing which resulted in the contested levy. The court denied the IRS's motion to transfer this case to the Eighth Circuit; the court had no occasion to decide in this case whether a taxpayer who is seeking review of a CDP decision on a collection method may file in a court of appeals other than the D.C. Circuit if the parties have not stipulated to venue in another circuit; nothing in the record indicated that the CDP hearing was tainted by ex parte communications between the Settlement Officer and other IRS employees; appellant failed to timely raise his claim regarding the senior Tax Court judge's recusal; the Tax Court's dismissal of appellant's tax liability for the year 2003 was moot; and appellant's challenge to the notice of determination imposing the levy was rejected where the court had no grounds to overturn the IRS's levy determination in this case. Accordingly, the court affirmed the decisions of the Tax Court. View "Byers v. Commissioner of IRS" on Justia Law