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ISLEY v. COMMISSIONER

Docket No. 5616-11L.

141 T.C. 349 (2013)

RONALD ISLEY, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed November 6, 2013.

Attorney(s) appearing for the Case

Steven Ray Mather , for petitioner.

Cassidy B. Collins , Katherine Holmes Ankeny , and Carolyn A. Schenck , for respondent.

HALPERN, Judge:

This case is before the Court to review determinations made by the Internal Revenue Service (IRS) Appeals Office (Appeals) in four notices issued to petitioner after a collection due process (CDP) hearing conducted pursuant to sections 6320(b) and (c) and 6330(b) and (c).1 Together, those determinations sustained (1) respondent's right to proceed to collect by levy petitioner's assessed liabilities for 1997 through...

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