Case: Tax Court Properly Upheld Levies Against Unresponsive Taxpayer
The Fifth Circuit Court of Appeals recently held that the Tax Court’s ruling upholding an IRS Appeals Board decision to deny a face-to-face hearing before enforcing levies against a taxpayer was not an abuse of the Tax Court’s discretion. In Muir v. Commissioner, No. 18-60336 (5th Cir. Feb 15, 2019), [...]