T.C. Memo. 2003-261 UNITED STATES TAX COURT GREGORY R. BROWN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 8368-02L. Filed September 9, 2003. Jerry Arthur Jewett, for petitioner. Michelle M. Lippert, for respondent. MEMORANDUM OPINION HAINES, 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 respondent abused his discretion in determining that collection action could proceed for 1998 andPage: 1 2 3 4 5 6 7 8 9 Next
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