20-1074·TAX
Brian H. Mclane v. Commissioner of Internal Revenue
Affirmed
Status
- Scheduled
- Argued
- Opinion Issued (current)
Question Presented
Whether the tax court has jurisdiction to determine an overpayment or to order a refund or credit of taxes paid in a 26 U.S.C. § 6330 collection due process proceeding.
Argument Date
October 29, 2021
Argument Time
2:00 p.m.
Panel
IV
Panel
Judge Motz
Judge Diaz
Judge Richardson
Citation
CaseBrian H. Mclane v. Commissioner of Internal Revenue, No. 20-1074 (4th Cir. Jan. 25, 2022)
PanelMotz, Diaz & Richardson, JJ.
Arguing Counsel
Panel That Day
4 of 4 cases argued October 29, 2021 before this panel have been decided.
Decided
20-0011
John Wood v. Bryan Stirling
Authored by Judge Diaz
20-1074· This case
Brian H. Mclane v. Commissioner of Internal Revenue
Authored by Judge Motz
20-2268
In re: Application of Newbrook
Authored by Judge Richardson
20-4285
United States v. Joffrey Perez
Authored by Judge Diaz
Opinions
- Read opinion ↗January 25, 2022Majorityby Motz
- Read opinion ↗January 27, 2022Majority
Disposition
Affirmed
January 25, 2022