MOORE v. COMMISSIONER

Docket No. 11634-05L.

92 T.C.M. 131 (2006)

T.C. Memo. 2006-171

J. Jean Moore, v. Commissioner.

United States Tax Court.

August 17, 2006.


Attorney(s) appearing for the Case

Timothy W. Tuttle and D. Anthony Gaston, for petitioner;

Karen Nicholson Sommers, for respondent.


MEMORANDUM FINDINGS OF FACT AND OPINION

SWIFT, Judge:

Petitioner seeks review of respondent's notice of determination sustaining a notice of Federal tax lien filing relating to petitioner's outstanding 1997 through 2002 individual Federal income taxes. The issue for decision is whether respondent's Appeals Office conducted prohibited ex parte communications, and if so what remedy is appropriate.

Unless otherwise indicated, all section references...

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