T.C. Memo. 2004-157
UNITED STATES TAX COURT
JASON R. HENDERSON, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 19178-02L. Filed July 1, 2004.
Jason R. Henderson, pro se.
Lynette Mayfield and Caroline R. Krivacka, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
GOEKE, Judge: This case arises from respondent’s issuance
of a Notice of Determination Concerning Collection Action(s)
Under Section 6320 and/or 6330 for petitioner’s taxable year
1998. The sole issue for decision is whether respondent’s
determination to proceed with collection of petitioner’s 1998
assessed tax liability was an abuse of discretion. Because
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