RAMIREZ v. COMMISSIONER

Docket No. 22323-03L.

90 T.C.M. 85 (2005)

T.C. Memo. 2005-179

Donald A. Ramirez v. Commissioner.

United States Tax Court.

July 21, 2005.


Attorney(s) appearing for the Case

Donald A. Ramirez, pro se.

Rebecca Duewer-Grenville, for respondent.


MEMORANDUM FINDINGS OF FACT AND OPINION

HAINES, Judge.

The petition in this case was filed in response to the Notices of Determination Concerning Collection Action Under Section 6320 (notices of determination) for 1996, 1997, and 1998.1 Pursuant to section 6330(d), petitioner seeks review of respondent's determination sustaining a Federal tax lien. After concessions,2 the issues for decision are:...

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