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 and
Page: 1 2 3 4 5 6 7 8 9 Next
Last modified: May 25, 2011