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BURKE v. COMMISSIONER

Docket No. 17684-03L.

124 T.C. 189 (2005)

124 T.C. No. 11

KEVIN P. BURKE, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed April 12, 2005.

Attorney(s) appearing for the Case

Kevin P. Burke, pro se.

Robin M. Ferguson and Stephen S. Ash, for respondent.

WHERRY, Judge:

Petitioner invoked the Court's jurisdiction under sections 6320 and 6330 in response to a Notice of Determination Concerning Collection Action(s) Under Section 6320 and/or 6330 regarding his unpaid Federal income taxes for 1993, 1994, 1995, 1996, and 1997.1 Respondent's Office of Appeals (Appeals Office) determined that it was appropriate to file a Federal tax lien against petitioner and that petitioner's unpaid taxes...

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