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BUCZEK v. COMMISSIONER

Docket No. 8512-14L.

143 T.C. 301 (2014)

DANIEL RICHARD BUCZEK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Tax Court.

Filed October 6, 2014.

Attorney(s) appearing for the Case

Daniel Richard Buczek, pro se.

John M. Janusz , for respondent.

OPINION

This collection case is before the Court on respondent's motion to dismiss for lack of jurisdiction. Petitioner timely filed the petition for review of the determination by the Appeals Office to proceed with levy to collect his unpaid tax assessed for 2009, sent to him in response to his

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