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MEEKER v. COMMISSIONER

Docket No. 16865-04L.

89 T.C.M. 1455 (2005)

T.C. Memo. 2005-146

Gregory Meeker v. Commissioner.

United States Tax Court.

Filed June 20, 2005.

Attorney(s) appearing for the Case

Gregory Meeker, pro se.

Lauren B. Epstein, for respondent.

MEMORANDUM OPINION

VASQUEZ, Judge:

This case is before the Court on respondent's motion to dismiss for failure to state a claim upon which relief could be granted.

Background

On February 5, 2004, respondent sent petitioner a notice of intent to levy and right to a hearing regarding income taxes owed for 2001.

On June 3, 2004, respondent sent petitioner a notice of intent to levy and right to a hearing regarding income taxes...

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