T.C. Memo. 2003-1 UNITED STATES TAX COURT CAROL LEE MOORE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 7556-01L. Filed January 2, 2003. Carol Lee Moore, pro se. Kevin M. Murphy, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION VASQUEZ, Judge: The petition in this case was filed in response to a Notice of Determination Concerning Collection Action Under Section 6320 (notice of determination).1 Pursuant to section 6330(d), petitioner seeks review of respondent’s filing of a notice of lien under section 6323. 1 Unless otherwise indicated, all section references are to the Internal Revenue Code in effect for the year in issue.Page: 1 2 3 4 5 6 7 8 Next
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