T.C. Memo. 2004-20
UNITED STATES TAX COURT
SCOTT ROMAN, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 8931-03L. Filed January 28, 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 is appropriate.
Held: Because there was no abuse of discretion by
R in rejecting P’s offer in compromise, R’s
determination to proceed with collection action is
sustained.
Kirk T. Karaszkiewicz, for petitioner.
Jack T. Anagnostis, for respondent.
Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Next
Last modified: May 25, 2011