T.C. Memo. 2005-182
UNITED STATES TAX COURT
DAWSON CRAIG LANE, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 17146-04L. Filed July 25, 2005.
Dawson Craig Lane, pro se.
J. Craig Young, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
CHIECHI, Judge: This case arises from a petition filed in
response to a notice of determination concerning collection
action(s) under section 63201 and/or 6330 (notice of determina-
1All section references are to the Internal Revenue Code at
all relevant times. All Rule references are to the Tax Court
Rules of Practice and Procedure.
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