Leslie M. Hiltz - Page 1

                                 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

Last modified: May 25, 2011