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HOFFMAN v. COMMISSIONER

Docket No. 14273-99L.

79 T.C.M. 2220 (2000)

T.C. Memo. 2000-198

William A. Hoffman, Jr. v. Commissioner.

United States Tax Court.

Filed June 29, 2000.

Attorney(s) appearing for the Case

William A. Hoffman, Jr., pro se. Karen Nicholson Sommers, for the respondent.

MEMORANDUM OPINION

WELLS, Chief Judge:

Respondent issued to petitioner a Notice of Determination Concerning Collection Actions Under Section 6320 and/or 6330. In response to that notice, petitioner timely filed a Petition for Lien or Levy Action Under Code Section 6320(c) or 6330(d). We review for abuse of discretion respondent's Notice of Determination Concerning Collection Actions Under Section 6320 and/or 6330.

On May 23, 1997, respondent issued...

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