T.C. Memo. 2004-38 UNITED STATES TAX COURT LESLIE M. HILTZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 14804-02L. Filed February 17, 2004. Leslie M. Hiltz, pro se. Jennifer S. McGinty, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION THORNTON, Judge: Pursuant to sections 6320(c) and 6330(d), petitioner seeks review of respondent’s determination sustaining the filing of a Federal tax lien with respect to petitioner’s 1987 income tax.1 1 Unless otherwise indicated, section references are to the Internal Revenue Code, as amended. Rule references are to the Tax Court Rules of Practice and Procedure.Page: 1 2 3 4 5 6 Next
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