https://www.taxcourtblog.com/news/memorandum-opinion-judge-jenkins-tc-memo-2026-55-an-appropriate-order-and-decision-will-be-entered-10832-23 TaxCourtBlog en 2026-06-24T19:00:25.308Z Frederick Whigham v. Commissioner of Internal Revenue: Tax Court Upholds IRS Levy Despite Hardship Claims