# Lunsford v. Comm'r

> United States Tax Court · November 30, 2001 · 117 T.C. 183

URL: https://www.frixlaw.com/law-library/cases/4474153

## 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. 183; 117 T.C. No. 17; 2001 U.S. Tax Ct. LEXIS 49
- **Precedential status:** Published
- **Opinion:** Concurrence by Halpern
- **Judges:** "Ruwe, Robert P.","Halpern, James S.","Colvin, John O.",Laro,"Foley, Maurice B."
- **Cited by:** 439 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/4474153

## How later opinions describe it (automated extraction)

- holding, without explicit consideration of section 7521(a)(1
- declining to remand collection review case to Appeals officer when the Court can evaluate the merits of the taxpayer's arguments without a remand

## Opinion text

HALPERN, J., concurring: I concur with the result reached by the majority. In my concurring report in Lunsford v. Commissioner, 117 T.C. 159, 169 (2001), I have offered some comments concerning our authority to dictate to respondent the nature of the hearing required by section 6330(b). I incorporate those comments herein by this reference.
Whalen, Beghe, and Thornton, JJ., agree with this concurring opinion.

---

Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4474153. Public record. Not legal advice.