Mitra H. Salmassi - Page 1
T.C. Memo. 2007-261
UNITED STATES TAX COURT
MITRA H. SALMASSI, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 20091-05L. Filed August 30, 2007.
Mitra H. Salmassi, pro se.
Kaelyn J. Romey, for respondent.
HALPERN, Judge: This case is before the Court to review a
determination (the determination) by respondent’s Appeals Office
(Appeals) to proceed with the collection of petitioner’s Federal
income tax liabilities for 2000, 2001, and 2002. We review the
determination pursuant to sections 6320(c) and 6330(d)(1).1
1 While petitioner checked the box on the petition
indicating that the petition was for redetermination of a
deficiency, clearly this action concerns a collection action, and
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Last modified: November 10, 2007