§3465

5 cases·1 followed·4 cited—20% support

Statute Text — 26 U.S.C. §3465

Statute text not available for this section.

5 Citing Cases

Aldo V. Fonticiella, Petitioner · 2019

at 768,4 and prescribes other procedures for hearings in Appeals, the requirements ofthe RRA do not rise to the level required to establish an independent agency separate from the IRS, see generally Tucker v.

Larry E. Tucker, Petitioner 135 T.C. No. 6 · 2010

75 RRA section 3465 (b), 112 Stat . 768 , 1998-3 C .B . 228, provides : The Commissioner of Internal Revenue shall ensure that an appeals officer is regularly available in each State . [Emphasis added . ] This provision, however, has little to do with the CDP hearing or its presiding "officer or employee" . (Emphasis added .) The statute certainly does no

Tucker v. Commissioner 135 T.C. 114 · 2010

Concert Staging Services, Inc., Petitioner T.C. Memo. 2011-231 · 2011

Our Country Home Enterprises, Inc. v. Commissioner 855 F.3d 773 · Cir.