[SeaHawkFan]

They will enforce his civil tax liability whether he likes it or not, without resort to any "tax court."

Are you claiming the IRS does not have to get a judgment for the taxes in dispute? If that was the case, why has the IRS not collected the allegedly owed tax yet? Why is there even a tax court if the IRS can just take what they want? Are you really this stupid?

Have you not heard of "due process"?

[Raycpa]

Are you claiming the IRS does not have to get a judgment for the taxes in dispute?

Yes. (You shouldn't do this at home, someone might get hurt)