MEMORANDUM FINDINGS OF FACT AND OPINION
COLVIN, Judge.
Respondent sent petitioner a Notice of Determination Concerning Collection Action(s) Under Sections 6320 and/or 6330 (the lien or levy determination) on July 13, 2001, in which respondent determined to proceed with collection from petitioner of his tax liabilities for 1994, 1995, and 1996 (1994-96). The issue for decision is whether respondent's determination was an abuse of discretion. We hold that...
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.
