Ernest L. Collins - Page 1

                                 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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