T.C. Memo. 2004-105 UNITED STATES TAX COURT RUSSELL L. VOORHEES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 6891-02L. Filed April 22, 2004. Russell L. Voorhees, pro se. R. Bradley Taylor, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION GERBER, Judge: Respondent, on March 14, 2002, issued a Notice of Determination Concerning Collection Action(s) Under Section 6320 and/or 6330 (notice of determination), with regard to petitioner’s 1991 and 1996 taxable years, determining to proceed with enforced collection, including levy. Petitioner timely petitioned this Court seeking to dispute the underlyingPage: 1 2 3 4 5 6 Next
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