- 2 - 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.Page: Previous 1 2 3 4 5 6 7 8 9 Next
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