T.C. Memo. 2005-38
UNITED STATES TAX COURT
EDYTHE FISHBACH, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 10912-04L. Filed March 2, 2005.
Edythe Fishbach, pro se.
Marc L. Caine, for respondent.
MEMORANDUM OPINION
LARO, Judge: Petitioner petitioned the Court under sections
6320(c) and 6330(d) to review respondent’s determination as to
his notice of tax lien upon petitioner’s property.1 Respondent
filed the notice of lien to collect 1996 Federal income taxes
1 Unless otherwise noted, section references are to the
applicable versions of the Internal Revenue Code. Rule
references are to the Tax Court Rules of Practice and Procedure.
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