HAMZIK v. COMMISSIONER

Docket No. 4171-04L.

88 T.C.M. 316 (2004)

T.C. Memo. 2004-223

Richard Hamzik v. Commissioner.

United States Tax Court.

October 5, 2004.


Attorney(s) appearing for the Case

Richard Hamzik, pro se;

Wendy S. Harris, for respondent.


MEMORANDUM OPINION

LARO, Judge:

Petitioner, while residing in Gardnerville, Nevada, petitioned the Court under section 6330(d)(1)(A) to review the determination of respondent's Office of Appeals (Appeals) that respondent may proceed with a levy upon petitioner's property to collect petitioner's 1999 Federal income tax liability.1 Respondent currently moves the Court for summary judgment and to impose a penalty under section 6673...

Let's get started

Leagle.com

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.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases