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GRAY v. COMMISSIONER

Docket No. 27849-09L.

138 T.C. 295 (2012)

CAROL DIANE GRAY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

United States Tax Court.

Filed March 28, 2012.

Attorney(s) appearing for the Case

Carol Diane Gray, pro se.

Brett Saltzman , for respondent.

OPINION

GALE, Judge:

The petition in this case seeks review of a Notice of Determination Concerning Collection Action(s) Under Section 6320 and/or 63302 issued by respondent's Office of Appeals (Appeals). In the notice of determination Appeals determined both to sustain the proposed collection actions (a lien and a levy) and to reject petitioner's request for an abatement of interest...

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