CHADWICK v. COMMISSIONER

Docket No. 17049-18L.

154 T.C. 84 (2020)

154 T.C. No. 5

DAVID J. CHADWICK, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed January 21, 2020.


Attorney(s) appearing for the Case

David J. Chadwick, pro se.

Halvor R. Melom and Michael W. Tan, for respondent.


OPINION

In this collection due process (CDP) case, petitioner seeks review pursuant to section 6330(d)(1)1 of the determination by the Internal Revenue Service (IRS or respondent) to uphold a notice of intent to levy. Respondent has moved for summary judgment, contending that there are no disputed...

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