Edith Renfroe v. Nationstar Mortgage, LLC

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• holding that we will review section 6330(c)(1) issues without regard to whether those issues were raised at the hearing
• holding that the Court may review the Appeal Office's verification under section 6330(c)(1) without regard to whether the taxpayer raised it at the section 6320/6330 hearing
• holding that this Court may review statutorily mandated issues, such as section 6330(c)(1) verification, that should have been considered by the settlement officer whether or not they actually were
• holding that, because verification is mandatory, \this Court will review the Appeals officer's verification under section 6330(c)(1) without regard to whether the taxpayer raised it at the Appeals hearing\
• holding that the Court may, however, review whether an Appeals officer met the verification requirements prescribed in section 6330(c)(1) without regard to whether the taxpayer advanced that issue at the CDP hearing
• stating that an assessment of tax liability is invalid if it is not preceded by the issuance of a notice of deficiency

Source: CourtListener parenthetical corpus (CC0).