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NEWSTAT v. COMMISSIONER

Docket No. 16989-02L.

90 T.C.M. 486 (2005)

T.C. Memo. 2005-262

Robert Newstat v. Commissioner.

United States Tax Court.

November 10, 2005.

Attorney(s) appearing for the Case

Robert Newstat, pro se;

Jack T. Anagnostis, for respondent.

SUPPLEMENTAL MEMORANDUM OPINION

WHERRY, Judge:

This case was initially filed in response to a Notice of Determination Concerning Collection Action(s) Under Section 6320 and/or 6330 with respect to petitioner's 1985 and 1999 taxable years.1 In a previous opinion, Newstat v. Commissioner [Dec. 55,747(M)], T.C. Memo. 2004-208, the Court...

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