T.C. Memo. 2003-317
UNITED STATES TAX COURT
JEFFREY K. RAMSDELL, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 1694-03L. Filed November 17, 2003.
Jeffrey K. Ramsdell, pro se.
Paul R. Zamolo, for respondent.
MEMORANDUM OPINION
KROUPA, Judge: This matter is before the Court on
respondent’s Motion for Summary Judgment under Rule 121.1
Petitioner filed the petition in this case in response to a
Notice of Determination Concerning Collection Action(s) under
1 Unless otherwise indicated, all section references are to
the Internal Revenue Code, and all Rule references are to the Tax
Court Rules of Practice and Procedure.
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