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WINANS v. COMMISSIONER

Docket Nos. 13984-04L, 14242-04L.

90 T.C.M. 521 (2005)

T.C. Memo. 2005-271

Homer W. and Nancy L. Winans v. Commissioner. Homer W. Winans v. Commissioner.

United States Tax Court.

November 21, 2005.

Attorney(s) appearing for the Case

Homer W. and Nancy L. Winans, pro se;

Monica J. Miller and Robert W. Dillard for respondent1.

MEMORANDUM FINDINGS OF FACT AND OPINION

COLVIN, Judge:

Respondent sent Notices of Determination Concerning Collection Action(s) Under Section 63202 (Lien) and/or 6330 (Levy) to petitioners in which respondent determined that it was appropriate to file liens with respect to petitioners' unpaid income taxes for 1996-2001 and that respondent may proceed with proposed levies for the years 1999-2001.

We sustain respondent...

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