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
Last modified: May 25, 2011