Roy Watson - Page 1

                                 T.C. Memo. 2001-213                                  

                               UNITED STATES TAX COURT                                

                              ROY WATSON, Petitioner v.                               
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 3609-00L.                 Filed August 10, 2001.            

               Roy Watson, pro se.                                                    
               Pamela J. Sewell, for respondent.                                      

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        
               HALPERN, Judge:  This case is based on a petition filed                
          under section 6330(d) for review of a determination made by                 
          respondent’s Office of Appeals (Appeals) that respondent’s action           
          to collect certain taxes may proceed.  By Notice of Determination           
          Concerning Collection Action(s) Under Section 6320 and/or 6330,             
          dated February 24, 2000 (the notice), Appeals determined that               

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