State v. Campola

How courts have described this case

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

• holding that an Appeals conference initiated before a request for CDP hearing but not yet concluded was not a prior opportunity to dispute the tax liability within the meaning of section 6330(c)(2)(B)
• finding harmless a possible error that could not have affected the outcome of a CDP hearing because the taxpayer raised only frivolous and groundless arguments
• declining to remand for supple- mental CDP hearing where any error that occurred during original hearing was harmless
• deeming as conceded the portion of the taxpayer’s underlying liability that he failed to address but had reported as due on his return and had yet to pay

Source: CourtListener parenthetical corpus (CC0).