T.C. Memo. 2003-122
UNITED STATES TAX COURT
LAVONNE ALLEN HODGSON, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 8884-02L. Filed April 28, 2003.
LaVonne Allen Hodgson, pro se.
Donna F. Herbert, for respondent.
MEMORANDUM OPINION
LARO, Judge: Petitioner, while residing in Santa Maria,
California, petitioned the Court under section 6330(d) to review
respondent’s filing of a notice of lien under section 6323.
Respondent filed the lien on petitioner’s property to secure
petitioner’s payment of his 1994 Federal income tax liability of
$3,385.56. Currently, the case is before the Court on
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