Perry Goldman and Sandra Goldman - Page 1

                                 T.C. Memo. 2004-3                                    

                               UNITED STATES TAX COURT                                

                  PERRY GOLDMAN AND SANDRA GOLDMAN, Petitioners v.                    
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 14639-02L.           Filed January 5, 2004.                 

               Perry Goldman and Sandra Goldman, pro sese.                            
               Leonard T. Provenzale, for respondent.                                 

                                 MEMORANDUM OPINION                                   

               GERBER, Judge:  Respondent, in a motion filed on October 27,           
          2003, moved for summary judgment on the question of whether he              
          may proceed with the collection process with respect to                     
          petitioners.  Respondent alleges that the section 6330                      
          prerequisites have been met and that he should be allowed to                
          proceed with collection of petitioners’ assessed and outstanding            

Page:   1  2  3  4  5  Next

Last modified: May 25, 2011