Nicholas D. Newton - Page 1
T.C. Memo. 2007-264
UNITED STATES TAX COURT
NICHOLAS D. NEWTON, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 16911-05L. Filed September 4, 2007.
Nicholas D. Newton, pro se.
William J. Gregg, for respondent.
CARLUZZO, Special Trial Judge: In a Notice of Determination
Concerning Collection Action(s) Under Section 6320 and/or 6330,1
dated August 15, 2005, respondent concluded that it was
1 Unless otherwise indicated, subsequent section references
are to the Internal Revenue Code of 1986, as amended, in effect
for the relevant period.
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Last modified: November 10, 2007