Michael J. Roberts - Page 1

                                 T.C. Memo. 2002-221                                   

                               UNITED STATES TAX COURT                                 

                          MICHAEL J. ROBERTS, Petitioner v.                            
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                       

               Docket No. 9831-00L.            Filed September 4, 2002.                
                    P filed a petition for judicial review pursuant to                 
               sec. 6330, I.R.C., in response to a determination by R                  
               to proceed with collection by levy of assessed tax                      
               liabilities for 1989, 1990, and 1991.                                   
                    Held:  Because P received a notice of deficiency                   
               for 1989, 1990, and 1991 and failed to seek                             
               redetermination in this Court, P’s underlying tax                       
               liabilities are not properly at issue in this                           
               collection proceeding.                                                  
                    Held, further, because the record does not                         
               establish any abuse of discretion, R’s determination to                 
               proceed with collection action is sustained.                            

               Michael J. Roberts, pro se.                                             
               Karen Nicholson Sommers, for respondent.                                

Page:   1  2  3  4  5  6  7  8  9  10  11  12  13  14  15  Next

Last modified: May 25, 2011