Charlie Sheen, IRS File Proposed Decision Settling Tax Liabilities

 

DECISION

Pursuant to the agreement of the parties in this case, it is

ORDERED AND DECIDED: That the determinations set forth in the Notice of Determination Concerning Collection Action(s) under Section 6320 and/or 6330 issued to petitioner on October 7, 2021, for petitioner's individual income tax liabilities for taxable years 2017 and 2018, and upon which this case is based, as supplemented by the Notice of Determination issued on July 22, 2022, are sustained in full.

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Judge.

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It is hereby stipulated that the Court may enter the foregoing decision in this case.

It is further stipulated that collection of petitioner's income tax liabilities for taxable years 2017 and 2018 shall be made in accordance with the terms of the July 25, 2022, Offer in Compromise entered into between the parties pursuant to the provisions of I.R.C. § 7122.

It is further stipulated that, effective upon the entry of this decision by the Court, petitioner waives the restrictions contained in I.R.C. § 6330(e) prohibiting collection of the income tax liabilities (plus statutory interest) until the decision of the Tax Court becomes final.

DRITA TONUZI
Deputy Chief Counsel
(Operations)
Internal Revenue Service

By: LAURA J. MULLIN
General Attorney (Tax)
(Small Business/Self Employed)
Tax Court Bar No. WL0365
300 N. Los Angeles Street
Suite 3018, MS 9900
Los Angeles, CA 90012-3308
Telephone: 213-372-4049
laura.j.mullin@irscounsel.treas.gov

Date: 08-17-2022

STEVEN LAWRENCE JAGER
Counsel for Petitioner
Tax Court Bar No. JS0165
14140 Ventura Blvd., Suite 207
Sherman Oaks, CA 91423
Telephone: 818-501-5797
sjager@fwllp.com

Date: August 17, 2022