MAXTON, JR. v. COMMISSIONER

Dkt. No. 2599-05L.

93 T.C.M. 1132 (2007)

T.C. Memo. 2007-95

Thomas Olan Maxton, Jr. v. Commissioner.

United States Tax Court.

April 23, 2007.


Attorney(s) appearing for the Case

Thomas Olan Maxton, Jr., pro se.

Gordon P. Sanz, for respondent.


MEMORANDUM OPINION

JACOBS, Judge:

This case was commenced in response to a Notice of Determination Concerning Collection Action(s) Under Section 6320 and/or 6330 (notice of determination).1 The issue for decision is whether respondent abused his discretion in determining that a Federal tax lien was appropriately imposed on petitioner's property with respect to tax owed for tax years 1991, 1992, and 1993.

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