T.C. Memo. 2000-198
UNITED STATES TAX COURT
WILLIAM A. HOFFMAN, JR., Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 14273-99L. Filed June 29, 2000.
William A. Hoffman, Jr., pro se.
Karen Nicholson Sommers, for respondent.
MEMORANDUM OPINION
WELLS, Chief Judge: Respondent issued to petitioner a
Notice of Determination Concerning Collection Actions Under
Section 6320 and/or 6330. In response to that notice, petitioner
timely filed a Petition for Lien or Levy Action Under Code
Section 6320(c) or 6330(d). We review for abuse of discretion
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