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KOSMIDES v. COMMISSIONER OF INTERNAL REVENUE

Docket No. 15941-17L.

T.C. Memo. 2023-138

GEORGE E. KOSMIDES, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Tax Court.

Filed November 16, 2023.

Attorney(s) appearing for the Case

Stephen P. Kauffman and Terry L. Goddard, Jr. , for petitioner.

David A. Indek , for respondent.

MEMORANDUM OPINION

In this collection case petitioner seeks review pursuant to sections 6320(c)1 and 6330(d)(1) of determinations by the Internal Revenue Service (IRS) to uphold a Notice of Intent to Levy (levy notice) and the filing of a Notice of Federal Tax Lien (lien notice). The issue for...

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