T.C. Memo. 2005-230 UNITED STATES TAX COURT E. NEAL FIGLER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 16621-02L. Filed October 3, 2005. E. Neal Figler, pro se. John Aletta, for respondent. MEMORANDUM OPINION WELLS, Judge: Respondent issued petitioner a Notice of Determination Concerning Collection Action(s) Under Section 6320 and/or 6330 (notice of determination). In response to the notice of determination, petitioner timely filed a petition pursuant to section 6330(d). The issue we must decide is whether respondent may proceed with the collection of petitioner’s tax liabilitiesPage: 1 2 3 4 5 6 7 8 9 10 11 12 Next
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