RODRIGUEZ v. COMMISSIONER

Docket No. 9686-00L.

85 T.C.M. 1414 (2003)

T.C. Memo. 2003-153

Silvia S. Rodriguez v. Commissioner.

United States Tax Court.

Filed May 27, 2003.


Attorney(s) appearing for the Case

Silvia S. Rodriguez, pro se.

Nancy C. Carver, for the respondent.


MEMORANDUM FINDINGS OF FACT AND OPINION

COLVIN, Judge:

On August 11, 2000, respondent sent petitioner a Notice of Determination Concerning Collection Action(s) Under Section 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, and interest for 1988-89. Petitioner did not file tax returns for tax years 1988-2000.

The issues for decision...

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