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FISHBACH v. COMMISSIONER

Docket No. 10912-04L.

89 T.C.M. 822 (2005)

T.C. Memo. 2005-38

Edythe Fishbach v. Commissioner.

United States Tax Court.

Filed March 2, 2005.

Attorney(s) appearing for the Case

Edythe Fishbach, pro se.

Marc L. Caine, for respondent.

MEMORANDUM OPINION

LARO, Judge.

Petitioner petitioned the Court under sections 6320(c) and 6330(d) to review respondent's determination as to his notice of tax lien upon petitioner's property.1 Respondent filed the notice of lien to collect 1996 Federal income taxes with related additions thereto totaling approximately $24,860.85.2 Respondent has filed a motion for summary judgment under Rule 121...

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