T.C. Memo. 2003-334
UNITED STATES TAX COURT
ANTHONY SCIOLA, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 11876-02L. Filed December 4, 2003.
Anthony Sciola, pro se.
Louise R. Forbes, for respondent.
MEMORANDUM OPINION
GOLDBERG, Special Trial Judge: This case arises from a
petition for judicial review filed in response to a Notice of
Determination Concerning Collection Action(s) Under Section 6320
and/or 6330.1 The issue for decision is whether respondent may
1Unless otherwise indicated, section references are to the
Internal Revenue Code, as amended.
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