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MIDDLETON v. COMMISSIONER

Dkt. No. 1326-05L.

93 T.C.M. 1222 (2007)

T.C. Memo. 2007-120

William F. Middleton v. Commissioner.

United States Tax Court.

May 11, 2007.

Attorney(s) appearing for the Case

William F. Middleton, pro se.

Katherine Lee Kosar, for respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

HAINES, Judge:

Petitioner filed a petition with this Court in response to a Notice of Determination Concerning Collection Action(s) Under Section 6320 and/or 6330 (notice of determination).1 Pursuant to section 6330(d), petitioner seeks review of respondent's determination. The issues for decision are: (1) Whether petitioner's underlying income tax liability is valid; and (2) whether petitioner...

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