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BARNHILL v. COMMISSIONER

Docket No. 10374-18L.

155 T.C. 1 (2020)

155 T.C. No. 1

RICKEY B. BARNHILL, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed July 21, 2020.

Attorney(s) appearing for the Case

Guy C. Crowgey, for petitioner.

Wendy C. Yan, for respondent.

OPINION

This is a collection due process ("CDP") case brought pursuant to sections 6320(c) and 6330(d),1 in which petitioner, Rickey B. Barnhill, asks us to review the determination by the Office of Appeals ("Appeals") of the Internal Revenue Service ("IRS") to sustain the filing of a notice...

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