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CASTLEMAN v. COMMISSIONER

Dkt. No. 13139-06L.

93 T.C.M. 1313 (2007)

T.C. Memo. 2007-143

Edward G. Castleman v. Commissioner.

United States Tax Court.

June 7, 2007.

Attorney(s) appearing for the Case

Edward G. Castleman, pro se.

Lynn M. Curry and Sandra Reid, for respondent.

MEMORANDUM OPINION

PANUTHOS, Chief Special Trial Judge.

This proceeding 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 (notice of determination) sent to petitioner in June 2006.1 The issue for decision is whether respondent abused his discretion in sustaining a notice of...

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