KOZACK v. COMMISSIONER

Docket No. 13381-04L.

90 T.C.M. 425 (2005)

T.C. Memo. 2005-246

Gerald W. Kozack v. Commissioner.

United States Tax Court.

October 24, 2005.


Attorney(s) appearing for the Case

Gerald W. Kozack, pro se.

Robert W. Dillard, for respondent.


MEMORANDUM FINDINGS OF FACT AND OPINION

COLVIN, Judge:

Respondent sent petitioner a Notice Of Determination Concerning Collection Action(s) under Section 63301 (Levy), in which respondent determined to proceed with collection by levy of petitioner's income tax liability for 2000. We sustain respondent's determination for reasons discussed below.

FINDINGS OF FACT

1. Petitioner

Petitioner...

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