T.C. Memo. 2004-159
UNITED STATES TAX COURT
CHARLES EDWIN LYKES, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 13402-02L. Filed July 12, 2004.
Charles Edwin Lykes, pro se.
Michael A. Pesavento, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
JACOBS, Judge: Pursuant to section 6330(d),1 petitioner
seeks our review of a determination by respondent’s Appeals
officer that filing of a notice of Federal tax lien with respect
to the collection of petitioner’s unpaid income tax liability
(including additions to tax and interest) for 1996-99 was
1All section references are to the Internal Revenue Code.
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