T.C. Memo. 2006-245 UNITED STATES TAX COURT PERRY WESTCOTT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 4499-03L. Filed November 9, 2006. Perry Westcott, pro se. Alvin A. Ohm, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION CHIECHI, Judge: This case arises from a petition filed in response to a notice of determination concerning collection action(s) under section 63201 and/or 6330 (notice of determina- tion). 1All section references are to the Internal Revenue Code at all relevant times.Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
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