T.C. Memo. 2004-163
UNITED STATES TAX COURT
MARK FOWLER AND JOYLYN SOUTER-FOWLER, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 6650-02L. Filed July 13, 2004.
Mark Fowler and Joylyn Souter-Fowler, pro sese.
Guy H. Glaser, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
GERBER, Chief Judge: Respondent, on February 21, 2002, sent
Mark Fowler (petitioner) a Notice of Determination Concerning
Collection Action(s) Under Section 63201 and/or 6330, in which
respondent sustained the filing of a Federal tax lien for
1 Unless otherwise indicated, all section references are to
the Internal Revenue Code.
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