T.C. Memo. 2003-302
UNITED STATES TAX COURT
DONALD G. AND CLAUDIA A. WILLIS, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 6456-02L. Filed November 3, 2003
Mark H. Westlake, for petitioners.
Caroline Krivacka, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
SWIFT, Judge: This case arises from a petition for judicial
review timely filed in response to a notice of determination
concerning collection action under section 6330.1 The notice of
1 Unless otherwise indicated, all section references are to
the Internal Revenue Code in effect at all relevant times, and
all 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 13 Next
Last modified: May 25, 2011