TOOKE v. COMMISSIONER

Docket No. 398-21L.

164 T.C. No. 2

CHARLTON C. TOOKE III, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Tax Court.

Filed January 29, 2025.


Attorney(s) appearing for the Case

Joseph A. DiRuzzo III and Daniel M. Lader, for petitioner.

Kimberly A. Daigle, Lauren B. Epstein, Joshua P. Hershman, Christopher W. Jones, and Martha Jane Weber, for respondent.


OPINION

In this collection due process (CDP) case, petitioner, Charlton C. Tooke III, asks this Court to review a Notice of Determination Concerning Collection Actions under IRC Sections 63201 or 6330 of the Internal Revenue Code (Notice of Determination), issued by the Internal Revenue Service...

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