T.C. Memo. 2007-40 UNITED STATES TAX COURT BERNARD A. KANSKY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 9544-04, 24528-04L. Filed February 20, 2007. Bernard A. Kansky, pro se. Michael R. Fiore, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION THORNTON, Judge: In these consolidated cases, petitioner seeks review pursuant to sections 6320(c) and 6330(d) of respondent’s determination sustaining the filing of tax liens with respect to petitioner’s Federal income taxes for years 1987, 1990, 1991, 1997, 1998, 2000, and 2001; petitioner also seeks review pursuant to section 6404(h) of respondent’s denial ofPage: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
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