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"We had all this space in the back that wasn't being used because we don't have printing presses anymore."
Llanos v. Commissioner | February 22, 2021 | Kerrigan, K. | Dkt. No. 8424-19L Short Summary : IRS assessed § 6702 penalties against petitioner for filing frivolous returns. Eventually the IRS issued a Final Notice of Intent to Levy, to which the taxpayer timely request a CDP hearing. At the CDP hearing, the petitioner indicated that he had not received the required notices of deficiency for the civil penalties. Petitioner did not request any collection alternatives. The settlement officer upheld the levy action, and petitioner filed in tax court. Tax court held for the IRS. Key Issue: Whethe...