T.C. Memo. 2004-204 UNITED STATES TAX COURT KEVIN THOMPSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 3947-03L. Filed September 8, 2004. Kevin Thompson, pro se. John F. Driscoll, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION GOEKE, Judge: This case arises from respondent’s issuance of a Notice of Determination Concerning Collection Action(s) Under Section 6320 and/or 6330 for petitioner’s taxable year 1997. Respondent has filed both a notice of Federal tax lien filing and a notice of intent to levy against petitioner for his 1997 unpaid tax liability. The issues for decision are: (1)Page: 1 2 3 4 5 6 7 8 9 10 11 Next
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