T.C. Memo. 2003-293
UNITED STATES TAX COURT
ERNEST L. COLLINS, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 11532-02L. Filed October 21, 2003.
Ernest L. Collins, pro se.
Caroline R. Krivacka, for respondent.
MEMORANDUM OPINION
HOLMES, Judge: Ernest L. Collins, a resident of Tennessee
when he filed his petition, claims to believe that there is no
law requiring him to pay income tax. He has certainly declined
to file returns for much of the last decade. This attracted
respondent’s attention, and led to this litigation over
respondent’s authority to levy against petitioner’s property.
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