BROWN v. COMMISSIONER

Docket No. 8368-02L.

86 T.C.M. 347 (2003)

T.C. Memo. 2003-261

Gregory R. Brown v. Commissioner.

United States Tax Court.

Filed September 9, 2003.


Attorney(s) appearing for the Case

Jerry Arthur Jewett, for the petitioner.

Michelle M. Lippert, for the respondent.


MEMORANDUM OPINION

HAINES, Judge:

The petition in this case was filed in response to a Notice of Determination Concerning Collection Action(s) Under Section 6320 and/or 6330. The issues for decision are whether respondent abused his discretion in determining that collection action could proceed for 1998 and whether the Court should impose a penalty under section 6673. Unless otherwise indicated, all section references are to the Internal Revenue Code for...

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