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AVERY v. COMMISSIONER OF INTERNAL REVENUE

Docket No. 23237-18L.

T.C. Memo. 2023-18

JAMES WILLIAM AVERY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Tax Court.

Filed February 21, 2023.

Attorney(s) appearing for the Case

James William Avery, pro se.

Jeri L. Acromite , for respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

In this collection due process (CDP) case petitioner seeks review pursuant to section 6330(d)(1)1 of the determinations by the Internal Revenue Service (IRS or respondent) to uphold collection actions for tax years 2008-2013. Petitioner was afforded a CDP...

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