T.C. Memo. 2004-16
UNITED STATES TAX COURT
ARIEL J. DORRA, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 4437-03L. Filed January 26, 2004.
Ariel J. Dorra, pro se.
Leonard T. Provenzale, for respondent.
MEMORANDUM OPINION
GERBER, Judge: Respondent in a motion filed on August 12,
2003, moves for summary judgment on the question of whether
collection may proceed in accord with the Notice of Determination
Concerning Collection Actions(s) Under Section 6320 and/or 6330
(notice of determination) sent to petitioner February 20, 2003.
Petitioner contends that he did not have a “hearing” within the
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