Jason R. Henderson - Page 1

                                 T.C. Memo. 2004-157                                  

                               UNITED STATES TAX COURT                                

                          JASON R. HENDERSON, Petitioner v.                           
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 19178-02L.              Filed July 1, 2004.                 

               Jason R. Henderson, pro se.                                            
               Lynette Mayfield and Caroline R. Krivacka, for respondent.             

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               GOEKE, Judge:  This case arises from respondent’s issuance             
          of a Notice of Determination Concerning Collection Action(s)                
          Under Section 6320 and/or 6330 for petitioner’s taxable year                
          1998.  The sole issue for decision is whether respondent’s                  
          determination to proceed with collection of petitioner’s 1998               
          assessed tax liability was an abuse of discretion.  Because                 

Page:   1  2  3  4  5  6  7  8  Next

Last modified: May 25, 2011