117 T.C. No. 12
UNITED STATES TAX COURT
GARY G. BOYD, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 6677-00L. Filed September 28, 2001.
Held: Petitioner’s request for a sec. 6330 hearing
suspended the applicable 10-year limitations period for
collecting petitioner’s Federal income taxes for
taxable years 1989 and 1990, and respondent is not time
barred from collecting those taxes.
Held, further, petitioner has failed to show that
he paid the subject tax liabilities for taxable years
1991, 1992, 1993, 1996, and 1997.
Held, further, petitioner’s request for a new
trial is denied.
Gary G. Boyd, pro se.
A. Gary Begun, for respondent.
Page: 1 2 3 4 5 6 7 8 9 10 11 Next
Last modified: May 25, 2011