T.C. Memo. 2005-240 UNITED STATES TAX COURT TIM W. HOLLIDAY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 6330-04L. Filed October 12, 2005. Tim W. Holliday, pro se. Laurel M. Costen, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION HAINES, Judge: The petition in this case was filed in response to a Notice of Determination Concerning Collection Actions(s) Under Section 6320 and/or 6330 (notice of determination).1 Pursuant to section 6330(d), petitioner seeks 1 Unless otherwise indicated, all Rule references are to the Tax Court Rules of Practice and Procedure, and all section (continued...)Page: 1 2 3 4 5 6 7 8 9 10 Next
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