T.C. Memo. 2002-272
UNITED STATES TAX COURT
ROBERT D. HILL, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 3782-02L. Filed October 29, 2002.
Robert D. Hill, pro se.
Erin K. Huss, for respondent.
MEMORANDUM OPINION
LARO, Judge: Petitioner, while residing in Sedona, Arizona,
petitioned the Court under section 6330(d) to review respondent’s
filing of a notice of lien under section 6323 and his
determination as to proposed levy upon petitioner’s property.
Respondent filed the lien and proposed the levy to collect
Federal income taxes (including accuracy-related penalties and
Page: 1 2 3 4 5 6 7 8 9 10 11 Next
Last modified: May 25, 2011