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LEE v. COMMISSIONER

Docket No. 21556-11L.

144 T.C. 40 (2015)

JOHN CHASE LEE, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed January 21, 2015.

Attorney(s) appearing for the Case

John Chase Lee, pro se.

Wendy Dawn Gardner , for respondent.

OPINION

Petitioner seeks review pursuant to sections 6330 and 6320 of respondent's determination to uphold a notice of Federal tax lien (NFTL) filing and a notice of intent to levy for section 6672 trust fund recovery penalties (trust fund recovery penalties).1 The instant case is before the Court...

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