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O'BRIEN v. COMMISSIONER

Docket No. 9958-02L.

86 T.C.M. 461 (2003)

T.C. Memo. 2003-290

Amy H. O'Brien v. Commissioner.

United States Tax Court.

Filed October 14, 2003.

Attorney(s) appearing for the Case

Nina P. Ching, for the respondent.

Ansel B. Chaplin, for the petitioner.

MEMORANDUM OPINION

WHERRY, Judge:

This case arises from a petition for judicial review filed in response to a Notice of Determination Concerning Collection Action (s) Under Section 6320 and/or 6330.1 The issue for decision is whether respondent may proceed with collection of tax liabilities for years 1995 through 1999 as so determined.

Background

This case was submitted fully stipulated pursuant to Rule...

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