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KAMHOLZ v. COMMISSIONER

Docket Nos. 34798-86, 27758-87.

94 T.C. 11 (1990)

GORDON F. KAMHOLZ, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed January 11, 1990.

Attorney(s) appearing for the Case

Gordon F. Kamholz, pro se.

Robert P. Crowther, for the respondent.

PARR, Judge:

Mr. Kamholz filed a motion to restrain the assessment and collection of taxes by the Internal Revenue Service (IRS). The recently enacted "Taxpayer Bill of Rights" granted this Court jurisdiction (effective as to orders entered after November 10, 1988) to restrain the assessment and collection of any tax by the IRS, if the tax is the subject of a timely filed petition pending before the Court. Sec. 6243(a), Technical and Miscellaneous Revenue Act...

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