T.C. Memo. 2004-155 UNITED STATES TAX COURT GREGORY L. SHIREMAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 659-03L. Filed June 29, 2004. Gregory L. Shireman, pro se. Jason Anderson, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION HAINES, Judge: The petition in this case was filed in response to the Notice of Determination Concerning Collection Action(s) Under Section 6320 and/or 6330 (notice of determination).1 After concessions, the issue for decision is 1 Unless otherwise indicated, all section references are to the Internal Revenue Code, as amended.Page: 1 2 3 4 5 6 7 8 9 10 11 Next
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