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Tax Court in Brief | Schwartz v Comm r | Collection Due Process; Credit Election Overpayment; Quintessential Tax Procedure | Freeman Law

Schwartz v. Comm’r, T.C. Memo. 2022-125| December 21, 2022 | Vasquez, J. | Dkt. No. 17291-14L - Short Summary:  Eric Schwartz (“Schwartz”) and his spouse divorced.  Pursuant to thos.

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