Jeffers v. Commissioner of Internal Revenue

Tax Court did not err in granting Commissioner's motion for summary judgment in Collection Due Process (CDP) hearing, where taxpayer challenged Commissioner's intent to levy his property to collect on unpaid income taxes for 2008 and 2009. Record showed that instead of challenging levy, taxpayer challenged underlying tax liability, where taxpayer asserted that he was owed refunds for 2008 and 2009 tax returns, instead of owing taxes for said years. However, Tax Court could properly find that liability issue was precluded, where taxpayer had prior opportunity to raise liability issue, when IRS gave notice of federal tax lien in 2012, but had failed to request CDP hearing at that time. As such, Tax Court could properly sustain instant levy.