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LYKES v. COMMISSIONER

Docket No. 13402-02L.

88 T.C.M. 5 (2004)

T.C. Memo. 2004-159

Charles Edwin Lykes, v. Commissioner.

United States Tax Court.

July 12, 2004.

Attorney(s) appearing for the Case

Charles Edwin Lykes, pro se;

Michael A. Pesavento, for respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

JACOBS, Judge:

Pursuant to section 6330(d),1 petitioner seeks our review of a determination by respondent's Appeals officer that filing of a notice of Federal tax lien with respect to the collection of petitioner's unpaid income tax liability (including additions to tax and interest) for 1996-99 was appropriate. In his petition, petitioner requests us to determine whether respondent improperly...

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