T.C. Memo. 2002-321 UNITED STATES TAX COURT FLETCHER H. HYLER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 11023-01L. Filed December 30, 2002. Fletcher H. Hyler, pro se. Thomas R. Mackinson, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION COHEN, Judge: After conducting a hearing, respondent sent to petitioner a Notice of Determination Concerning Collection Actions(s) Under Section 6320 and/or 6330. The notice of determination informed petitioner that the Appeals officer declined to invalidate assessments of Federal income taxes for petitioner’s 1995 and 1997 taxable years and declined to withdrawPage: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
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