T.C. Memo. 2002-67
UNITED STATES TAX COURT
JOHNNIE ANN HOLLIDAY, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 5544-01L. Filed March 19, 2002.
Johnnie Ann Holliday, pro se.
Ann M. Welhaf, for respondent.
MEMORANDUM OPINION
COHEN, Judge: The within proceeding was commenced in
response to a Notice of Determination Concerning Collection
Action(s) Under Section 6320 and/or 6330. Petitioner contends
that the determination was invalid because the Appeals officer
did not deliver to her at the time of the section 6320(b) hearing
certain documents that she demanded in her request for a hearing.
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