§5339

1 cases·1 cited

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1 Citing Cases

Mark L. Rosenbloom, Petitioner T.C. Memo. 2011-140 · 2011

5339, at 6546 (Dec. 11, 1992). According to the IRM, only taxpayers with manually monitored agreements would get theiLetter 1064 (:DO) that set Rosenbloom off in May 1997. Id. The entries record Rosenbloom's continuing to make $406 monthly payments before and after he signed the July 1997 waiver. The IRS transcript of Rosenbloom's account for