RICHARD v. COMMISSIONER

Dkt. No. 13268-03L.

89 T.C.M. 765 (2005)

T.C. Memo. 2005-25

Richard and Mabel Kelby v. Commissioner.

United States Tax Court.

February 16, 2005.


Attorney(s) appearing for the Case

William E. Taggart, Jr., for petitioners;

Rebecca Duewer-Grenville and Paul R. Zamolo, for respondent.


MEMORANDUM OPINION

VASQUEZ, Judge:

The controversy before us arises out of petitioners' opposition to respondent's motion to remand the case to the Appeals Office.

Background

On July 30, 2002, respondent issued a Notice of Federal Tax Lien filing to petitioners. The lien covered unpaid income tax for the taxable years 1989, 1993, 1995, 1996, and 1999. On September 9, 2002, petitioners filed a Form 12153, Request for a Collection...

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