T.C. Memo. 2003-230
UNITED STATES TAX COURT
CHARLES BRODMAN AND TERESA BRODMAN, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 16598-02L. Filed August 1, 2003.
Jerry Arthur Jewett, for petitioners.
Michelle M. Lippert, for respondent.
MEMORANDUM OPINION
COHEN, Judge: The petition in this case was filed in
response to a Notice of Determination Concerning Collection
Action(s) Under Section 6320 and/or 6330. The issues for
decision are whether there was an abuse of discretion in a
determination that collection action could proceed and whether
the Court should impose a penalty under section 6673. Unless
Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
Last modified: May 25, 2011