T.C. Memo. 2004-210
UNITED STATES TAX COURT
GARY M. DASHIELL AND FRANCES J. DASHIELL, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 19118-02L. Filed September 20, 2004.
Gary M. Dashiell and
Frances J. Dashiell, pro sese.
Shirley M. Francis, for respondent.
MEMORANDUM OPINION
SWIFT, Judge: This matter is before us on respondent’s
Motion for Summary Judgment concerning respondent’s tax lien
filing against petitioners with regard to petitioners’
outstanding 1997 Federal income tax liability.
Unless otherwise indicated, all section references are to
the Internal Revenue Code in effect for the year in issue.
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