VIGON v. COMMISSIONER

Docket No. 28788-14L.

149 T.C. 97 (2017)

149 T.C. No. 4

DEAN MATTHEW VIGON, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed July 24, 2017.


Attorney(s) appearing for the Case

Dean Matthew Vigon, for himself.

Scott A. Hovey, for respondent.


OPINION

This is a collection due process ("CDP") appeal pursuant to section 6330(d),1 in which petitioner Dean Matthew Vigon asks us to review a determination by the Office of Appeals (Appeals) of the Internal Revenue Service (IRS) to sustain the filing of a notice of Federal tax lien, with...

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