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EDWIN v. COMMISSIONER

Docket No. 13286-02L.

86 T.C.M. 603 (2003)

T.C. Memo. 2003-319

Edwin E. and Bertalina Alvarez v. Commissioner.

United States Tax Court.

Filed November 18, 2003.

Attorney(s) appearing for the Case

Edwin E. Alvarez and Bertalina Alvarez, pro sese.

Irene Scott Carroll, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

GOEKE, Judge:

The petition in this case was filed under section 6330(d)1 in response to a Notice of Determination Concerning Collection Action(s) Under Section 6320 and/or 6330 (the notice of determination). The issue for decision is whether the filing of a notice of federal tax lien (NFTL) was appropriate.

FINDINGS OF FACT

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