Texas Oilman Can't Stop $1.6M Tax Lien Enforcement, US Says

Law360 (March 11, 2020, 6:48 PM EDT) -- The Internal Revenue Service is entitled to enforce tax liens against a Texas oilman's interests in several energy investments to satisfy an undisputed $1.6 million tax bill, the agency has told a Texas federal court.

Samuel Roden cannot thwart the agency's collection efforts by accusing it of failing to follow Internal Revenue Manual guidelines when he had submitted an offer-in-compromise, the IRS said in a motion to dismiss filed Tuesday. The agency properly evaluated his offer, it said, adding that even if the IRS hadn't, the government is still entitled to liquidate Roden’s property.

Roden owed income taxes for the 2009...

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