T.C. Memo. 2006-171
UNITED STATES TAX COURT
J. JEAN MOORE, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 11634-05L. Filed August 17, 2006.
Timothy W. Tuttle and D. Anthony Gaston, for petitioner.
Karen Nicholson Sommers, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
SWIFT, Judge: Petitioner seeks review of respondent’s
notice of determination sustaining a notice of Federal tax lien
filing relating to petitioner’s outstanding 1997 through 2002
individual Federal income taxes. The issue for decision is
whether respondent’s Appeals Office conducted prohibited ex parte
communications, and if so what remedy is appropriate.
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