T.C. Memo. 2003-267 UNITED STATES TAX COURT DAVID M. PRIESTLY, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 13537-99L. Filed September 11, 2003. David M. Priestly, Jr., pro se. Irene Scott Carroll, for respondent. MEMORANDUM OPINION CARLUZZO, Special Trial Judge: On July 6, 1999, respondent issued to petitioner a Notice of Determination Concerning Collection Action(s) Under Section 63201 and/or 6330 for unpaid 1 Section references are to the Internal Revenue Code of 1986, as amended and in effect at the time the petition was filed. Rule references are to the Tax Court Rules of Practice and Procedure.Page: 1 2 3 4 5 6 7 8 9 10 11 12 Next
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