T.C. Memo. 2007-95
UNITED STATES TAX COURT
THOMAS OLAN MAXTON, JR., Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 2599-05L. Filed April 23, 2007.
Thomas Olan Maxton, Jr., pro se.
Gordon P. Sanz, for respondent.
MEMORANDUM OPINION
JACOBS, Judge: This case was commenced in response to a
Notice of Determination Concerning Collection Action(s) Under
Section 6320 and/or 6330 (notice of determination).1 The issue
for decision is whether respondent abused his discretion in
1Unless otherwise indicated, all section references are to
the Internal Revenue Code (Code) as amended, and all Rule
references are to the Tax Court Rules of Practice and Procedure.
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Last modified: November 10, 2007