MOORHOUS v. COMMISSIONER

Docket No. 10761-00L.

85 T.C.M. 1538 (2003)

T.C. Memo. 2003-183

Dorothy Moorhous v. Commissioner.

United States Tax Court.

Filed June 24, 2003.


Attorney(s) appearing for the Case

John Franklin Rodgers, for the petitioner.

Jeffery E. Gold, for the respondent.


MEMORANDUM OPINION

COLVIN, Judge:

On October 6, 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 that collection from petitioner of her unpaid tax, additions to tax, and interest for 1989-92 would proceed.

The sole issue for decision is whether respondent's refusal to consider petitioner's offer in compromise because...

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