Lem v. Comm'r of Internal Revenue

Core Citations

REVERSES OTHER CASE

• Robinette v. Comm'r of Internal Revenue
• Robinette v. Commissioner of Internal Revenue, 123 T.C. No. 5 (U.S.T.C. 7/20/2004)

This document cites

• Federal Cases - Sego v. Comm'r of Internal Revenue, 12313–99L.
• Federal Cases - Murphy v. Commissioner of Internal Revenue, 06-1109.
• Federal Cases - Robinette v. Commissioner of Internal Revenue, 123 T.C. No. 5 (U.S.T.C. 7/20/2004)
• Federal Cases - Giamelli v. Comm'r of Internal Revenue
• US - Reference Stubs - Notice and demand for tax



See all quotations

• US - Reference Stubs - Notice and opportunity for hearing upon filing of notice of lien
• US - Reference Stubs - Notice and opportunity for hearing before levy
• US - Reference Stubs - Assessment authority
• US - Reference Stubs - Authority to make credits or refunds