T.C. Memo. 2007-161
UNITED STATES TAX COURT
LARRY BRUCE, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 24303-05L. Filed June 21, 2007.
Respondent filed a Notice of Federal Tax Lien against
P for the unpaid balance of his Federal income taxes for
2003. After notice to P and a hearing, R’s settlement
officer issued a notice of determination upholding the
proposed collection action. R moved for summary judgment on
all issues.
Held: R’s motion for summary judgment will be granted.
R may proceed with collection by lien.
E. Kenneth Wall, for petitioner.
Jeffrey E. Gold, for respondent.
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Last modified: November 10, 2007