T.C. Memo. 2005-268
UNITED STATES TAX COURT
WESLEY SHERWOOD, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 21913-04L. Filed November 21, 2005.
Wesley Sherwood, pro se.
S. Mark Barnes, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
COLVIN, Judge: On October 14, 2004, respondent sent
petitioner a Notice of Determination Concerning Collection
Action(s) Under Sections 6320 and/or 6330,1 in which respondent
determined that it was appropriate to file a notice of lien with
1 Unless otherwise stated, section references are to the
Internal Revenue Code.
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