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SCOTUS: Tax Court couldn’t hear taxpayer’s due process appeal – Rhode Island Lawyers Weekly
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SCOTUS: Tax Court couldn’t hear taxpayer’s due process appeal – Rhode Island Lawyers Weekly
Supreme Court rules the U.S. Tax Court lacked jurisdiction to hear a taxpayer’s appeal from an adverse decision in a collection due process hearing conducted pursuant to 26 U.S.C. §6330 once the Internal Revenue Service abandoned its efforts to levy against her property.
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