Kept up to date by a monthly publication called: United States. Tax Court. Reports.... of $800, had $14 cash on hand, and owned a 1996 Toyota Corolla four-door sedan with 243, 000 miles and a value of $300. ... reported as currently not collectible because of hardship in accordance with the Internal Revenue Manual (IRM). ... that P was not entitled to collection alternatives because she had not filed her 2005 and 2007 Federal income tax returns. ... Under regulations prescribed by the Secretary, the Secretary must release a levy upon all, or part of, a taxpayera#39;sanbsp;...
|Title||:||Reports of the United States Tax Court|
|Author||:||United States. Tax Court, Ella Cooper Thomas, Mary T. Pittman|