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.
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