https://www.taxcourtblog.com/news/memorandum-opinion-judge-landy-opinion-tc-memo-2026-74-an-appropriate-order-will-be-issued-12507-23 TaxCourtBlog en 2026-08-28T11:00:30.118Z Tax Court Remands CDP Case Over IRS Failure to Verify Last Known Address for Levy Notices https://www.taxcourtblog.com/news/memorandum-opinion-judge-ashford-tc-memo-2026-72-an-appropriate-order-and-decision-will-be-entered-16141-23 TaxCourtBlog en 2026-08-28T07:00:25.986Z Percy Squire Co LLC v. Commissioner: Serial Litigant Faces $10K Penalty for Frivolous CDP Appeal https://www.taxcourtblog.com/news/memorandum-opinion-judge-landy-tc-memo-2026-73-an-appropriate-order-and-decision-will-be-entered-8201-24 TaxCourtBlog en 2026-08-27T11:30:03.277Z Ballengee and Heyde v. Commissioner: Tax Court Upholds IRS Levy and Lien Despite Taxpayer Claims of Misrepresentation https://www.taxcourtblog.com/news/memorandum-opinion-judge-ashford-opinion-tc-memo-2026-71-an-appropriate-order-and-decision-will-be-entered-9737-24 TaxCourtBlog en 2026-08-27T07:00:03.232Z Percy Squire v. Commissioner: Serial Litigant Faces $10K Penalty for Frivolous CDP Appeal