Robert Holliday - Page 2

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                    Held, further, R may proceed with collection of                   
               balances due as determined in a Notice Of Determination                
               Concerning Collection Action(s) Under Section 6320                     
               and/or 6330.                                                           


               Robert Holliday, pro se.                                               
               Jonae A. Harrison, for respondent.                                     


                                 MEMORANDUM OPINION                                   

               NIMS, Judge:  This case arises from a petition for judicial            
          review filed in response to a Notice of Determination Concerning            
          Collection Action(s) Under Section 6320 and/or 6330.  Unless                
          otherwise indicated, all section references are to sections of              
          the Internal Revenue Code in effect for the years in issue, and             
          all Rule references are to the Tax Court Rules of Practice and              
          Procedure.  This case was submitted fully stipulated pursuant to            
          Rule 122, and the facts are so found.  The stipulation of the               
          parties with accompanying exhibits is incorporated herein by this           
          reference.                                                                  
                                     Background                                       
               At the time the petition was filed in this case, petitioner            
          resided in Phoenix, Arizona.                                                











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