1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 92 T.C.M.
  5. 92 T.C.M. 551 (2006)
 

LEGGETT v. COMMISSIONER

Docket No. 15167-04L.

92 T.C.M. 551 (2006)

T.C. Memo. 2006-277

William M. Leggett v. Commissioner.

United States Tax Court.

December 28, 2006.

Attorney(s) appearing for the Case

William M. Leggett, pro se.

Monica J. Miller, for respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

WHERRY, Judge:

This case is before the Court on a petition for judicial review of a Notice of Determination Concerning Collection Action(s) Under Section 6320 and/or 6330. The issues for decision are: (1) Whether respondent may proceed with collection by levy of petitioner's tax liabilities for the 1994, 1995, and 1996 taxable years; and (2) whether the Court should impose a penalty pursuant to section 6673(a).

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases