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Determination to Collect Unpaid Taxes by Levy Properly Sustained (Talbot, CA-9)

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The Tax Court properly sustained a settlement officer’s (SO) determination to collect an individual’s four years’ unpaid taxes. Levy Properly Sustained The evidence showed that the IRS sent a final deficiency notice to the taxpayer’s last known address for each tax year at issue. Moreover, the Appeals court rejected the individual’s argument that the Tax […]

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