IRC Authority Graph

§63202

3 cases·1 followed·2 cited—33% support

Statute Text — 26 U.S.C. §63202

Statute text not available for this section.

3 Citing Cases

FOLLOWED David & Betty S. Jackson, Petitioner · 2005

We hold that he did to the extent provided herein.

Homer W. Winans, Petitioner T.C. Memo. 2005-271 · 2005

- 2 - MEMORANDUM FINDINGS OF FACT AND OPINION COLVIN, Judge: Respondent sent Notices of Determination Concerning Collection Action(s) Under Section 63202 (Lien) and/or 6330 (Levy) to petitioners in which respondent determined that it was appropriate to file liens with respect to petitioners’ unpaid income taxes for 1996-2001 and that respondent may proceed with proposed levies for the years 1999-2001.

Homer W. & Nancy L. Winans, Petitioner T.C. Memo. 2005-271 · 2005

- 2 - MEMORANDUM FINDINGS OF FACT AND OPINION COLVIN, Judge: Respondent sent Notices of Determination Concerning Collection Action(s) Under Section 63202 (Lien) and/or 6330 (Levy) to petitioners in which respondent determined that it was appropriate to file liens with respect to petitioners’ unpaid income taxes for 1996-2001 and that respondent may proceed with proposed levies for the years 1999-2001.