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ANDERSON v. COMMISSIONER OF INTERNAL REVENUE

Docket No. 18154-15L.

T.C. Memo. 2016-219

ROBERT L. ANDERSON, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Tax Court.

Filed December 5, 2016.

Attorney(s) appearing for the Case

Robert L. Anderson, pro se.

William D. Richard and Daniel J. Bryant , for respondent.

MEMORANDUM OPINION

In this collection due process (CDP) case, petitioner seeks review pursuant to section 6330(d)(1)1 of the determination by the Internal Revenue Service (IRS) sustaining a proposed levy to collect section 6672(a) trust fund recovery penalties (TFRPs) assessed against him for...

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