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NESTOR v. COMMISSIONER

Docket No. 5372-00L.

118 T.C. 162 (2002)

118 T.C. No. 10

MICHAEL E. NESTOR, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed February 19, 2002.

Attorney(s) appearing for the Case

Michael E. Nestor, pro se.

David C. Holtz, for respondent.

COLVIN, Judge:

On April 7, 2000, respondent sent petitioner a Notice of Determination Concerning Collection Action(s) Under Sections 6320 and/or 6330 (the lien or levy determination), in which respondent determined to proceed with collection of deficiencies in petitioner's income tax, additions to tax, interest, and the frivolous return penalty1 for 1990 through 1997 (1990-97).

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