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MOORE v. COMMISSIONER

Docket No. 7556-01L.

85 T.C.M. 727 (2003)

T.C. Memo. 2003-1

Carol Lee Moore v. Commissioner.

United States Tax Court.

Filed January 2, 2003.

Attorney(s) appearing for the Case

Carol Lee Moore, pro se.

Kevin M. Murphy, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

VASQUEZ, Judge:

The petition in this case was filed in response to a Notice of Determination Concerning Collection Action Under Section 6320 (notice of determination).1 Pursuant to section 6330(d), petitioner seeks review of respondent's filing of a notice of lien under section 6323.

FINDINGS OF FACT

Some of the facts have been stipulated and are so found. The stipulation...

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