T.C. Memo. 2005-211                                  
                               UNITED STATES TAX COURT                                
                           THIELE L. WETZEL, Petitioner v.                            
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      
               Docket No. 20579-03L.           Filed September 12, 2005.              
               Thiele L. Wetzel, pro se.                                              
               Lorraine D. Massano, for respondent.                                   
                       MEMORANDUM FINDINGS OF FACT AND OPINION                        
               COLVIN, Judge:  Respondent sent petitioner a Notice of                 
          Determination Concerning Collection Action Under Section 6320               
          (the lien determination) in which respondent determined that the            
          notice of Federal tax lien regarding petitioner’s income tax                
          liabilities for 1994-99 was appropriate and would not be                    
          withdrawn.                                                                  
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