Kathryn Ann Picchiottino - Page 1

                                 T.C. Memo. 2004-231                                  


                               UNITED STATES TAX COURT                                


                       KATHRYN ANN PICCHIOTTINO, Petitioner v.                        
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 784-04L.           Filed October 12, 2004.                  

                    P filed a petition for judicial review pursuant to                
               sec. 6330, I.R.C., in response to a determination by R                 
               that levy action was appropriate.                                      
                    Held:  Because the record shows that no period of                 
               limitations precludes collection and because P failed                  
               to submit any current financial documentation in                       
               support of her claims of inability to pay, R’s                         
               determination to proceed with collection action is                     
               sustained.                                                             

               Kathryn Ann Picchiottino, pro se.                                      
               Jonae A. Harrison, for respondent.                                     











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