Shireman v. Commissioner

Docket No. 659-03L.

87 T.C.M. 1448 (2004)

T.C. Memo. 2004-155

Gregory L. Shireman v. Commissioner.

United States Tax Court.

June 29, 2004.


Attorney(s) appearing for the Case

Gregory L. Shireman, pro se.

Jason Anderson, for respondent.


MEMORANDUM FINDINGS OF FACT AND OPINION

HAINES, Judge:

The petition in this case was filed in response to the Notice of Determination Concerning Collection Action(s) Under Section 6320 and/or 6330 (notice of determination).1 After concessions, the issue for decision is whether there was an abuse of discretion in the determination that collection action could proceed for Federal income tax liabilities for 1996 and 1997.

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