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WESTCOTT v. COMMISSIONER

Docket No. 4499-03L.

92 T.C.M. 426 (2006)

T.C. Memo. 2006-245

Perry Westcott v. Commissioner.

United States Tax Court.

November 9, 2006.

Attorney(s) appearing for the Case

Perry Westcott, pro se.

Alvin A. Ohm, for respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

CHIECHI, Judge:

This case arises from a petition filed in response to a notice of determination concerning collection action(s) under section 63201 and/or 6330 (notice of determination).

We must decide whether respondent may proceed with the collection action as determined in the notice of determination with respect to petitioner's taxable year 1998. We hold that respondent may...

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