T.C. Memo. 2006-43 UNITED STATES TAX COURT LEONARD O. PARKER, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 4053-03L. Filed March 15, 2006. Leonard O. Parker, Jr. pro se. Hieu C. Nguyen, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION HAINES, Judge: This is a case under sections 6320 and 6330.1 Petitioner failed to pay income tax liabilities for 1992, 1993, and 1994 (years at issue). As a result, respondent filed a Notice of Federal Tax Lien (NFTL). The issues for decision are: 1 Unless otherwise indicated, all section references are to the Internal Revenue Code, as amended. Amounts are rounded to the nearest dollar.Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 Next
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