T.C. Memo. 2006-66
UNITED STATES TAX COURT
THOMAS BUTTI, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 11084-02L. Filed April 5, 2006.
Thomas Butti, pro se.
Kevin M. Murphy, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
COLVIN, Judge: Respondent sent a Notice of Determination
Concerning Collection Action(s) Under Section 63201 (Lien) and/or
6330 (Levy) to petitioner in which respondent determined that it
was appropriate to sustain respondent’s collection action with
1 Section references are to the Internal Revenue Code as
amended and in effect for the years in issue.
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