T.C. Memo. 2005-231
UNITED STATES TAX COURT
CAREY K. PARKER II, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 8214-04L. Filed October 3, 2005.
Carey K. Parker II, pro se.
Marty J. Dama, for respondent.
MEMORANDUM OPINION
VASQUEZ, Judge: Respondent sent petitioner a Decision
Letter Concerning Equivalent Hearing Under Section 6320 and/or
63301 for 1994, 1995, 1996, and 1997. The issue for decision is
whether the Court lacks jurisdiction under section 6330(d)(1)
with regard to the years in issue.
1 Unless otherwise indicated, all section references are to
the Internal Revenue Code.
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