PARKER, JR. v. COMMISSIONER

Dkt. No. 4053-03L.

91 T.C.M. 884 (2006)

T.C. Memo. 2006-43

Leonard O. Parker, Jr. v. Commissioner.

United States Tax Court.

March 15, 2006.


Attorney(s) appearing for the Case

Leonard O. Parker, Jr., pro se.

Hieu C. Nguyen, for respondent.


MEMORANDUM FINDINGS OF FACT AND OPINION

HAINES, Judge.

This is a case under sections 6320 and 6330.1 Petitioner failed to pay income tax liabilities for 1992, 1993, and 1994 (years at issue). As a result, respondent filed a Notice of Federal Tax Lien (NFTL). The issues for decision are: (1) Whether the amount assessed in each year at issue was correct; (2) whether petitioner's...

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