T.C. Memo. 2001-228
UNITED STATES TAX COURT
FRANK LOPEZ, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 10494-00L. Filed August 20, 2001.
Frank Lopez, pro se.
Wendy S. Harris, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
SWIFT, Judge: This case is before us on respondent’s motion
for partial dismissal due to lack of jurisdiction over
respondent’s proposed levy on petitioner’s property for
petitioner’s unpaid Federal income taxes for 1984 through 1987,
1991 through 1993, and 1996, in the total amount of $122,202, and
Page: 1 2 3 4 5 6 7 8 Next
Last modified: May 25, 2011