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ANN HOLLIDAY v. COMMISSIONER

Docket No. 5544-01L.

83 T.C.M. 1360 (2002)

T.C. Memo. 2002-67

Johnnie Ann Holliday v. Commissioner.

United States Tax Court.

Filed March 19, 2002.

Attorney(s) appearing for the Case

Johnnie Ann Holliday, pro se.

Ann M. Welhaf, for the respondent.

MEMORANDUM OPINION

COHEN, Judge:

The within proceeding was commenced in response to a Notice of Determination Concerning Collection Action(s) Under Section 6320 and/or 6330. Petitioner contends that the determination was invalid because the Appeals officer did not deliver to her at the time of the section 6320(b) hearing certain documents that she demanded in her request for a hearing. Unless otherwise indicated, all section references are to the Internal...

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