T.C. Memo. 2007-93
UNITED STATES TAX COURT
INDUSTRIAL INVESTORS, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 14928-04L. Filed April 23, 2007.
William G. Wells, for petitioner.
Elaine T. Fuller, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
HOLMES, Judge: The Commissioner sent Industrial Investors,
Inc., a notice saying that he intended to levy on its property to
collect unpaid 1990, 1991, and 1992 taxes. Industrial asked for
a collection due process (CDP) hearing. Though Industrial is
located near Los Angeles, the revenue officer handling the case
forwarded Industrial’s files, along with a cover letter
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Last modified: November 10, 2007