# Lunsford v. Comm'r

> United States Tax Court · November 30, 2001 · 117 T.C. 159

URL: https://www.frixlaw.com/law-library/cases/4474149

## Case

- **Full name:** JOSEPH D. AND WANDA S. LUNSFORD v. COMMISSIONER OF INTERNAL REVENUE
- **Court:** United States Tax Court
- **Decided:** November 30, 2001
- **Citations:** 117 T.C. 159; 117 T.C. No. 16; 2001 U.S. Tax Ct. LEXIS 48
- **Precedential status:** Published
- **Opinion:** Concurrence by Beghe
- **Judges:** "Ruwe, Robert P.","Halpern, James S.",Beghe,"Foley, Maurice B.","Vasquez, Juan F."
- **Cited by:** 96 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/4474149

## How later opinions describe it (automated extraction)

- stating that the validity of a notice of determination is assessed on its face, and a notice is valid if it clearly states that Appeals has made a determination
- holding that a notice valid on its face and a timely filed petition confer jurisdiction on this Court whether or not the taxpayer had a fair section 6320/6330 hearing
- holding that a written -9- notice to proceed with a collection action constituted a determination under section 6330
- holding that a writ- ten notice to proceed with a collection action constituted a determination under section 6330
- holding that this general rule applies to determination notices in collection cases

## Opinion text

Beghe, J., concurring: I am in complete agreement with the decisions in this case to take jurisdiction and to uphold respondent’s determination and authority to proceed with the levy. For the reasons summarized in my dissent in Johnson v. Commissioner, 117 T.C. 204 (2001), I disassociate myself from the comments in the majority opinion herein, regarding jurisdiction under section 6330(d) when the underlying tax is one over which we normally lack jurisdiction.
Halpern, J., agrees with this concurring opinion.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4474149. Public record. Not legal advice.