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ONYANGO v. COMMISSIONER

Docket Nos. 27788-11L, 19081-12L.

142 T.C. 425 (2014)

ERIC ONYANGO, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed June 24, 2014.

Attorney(s) appearing for the Case

Eric Onyango, pro se.

Lauren N. May and K. Elizabeth Kelly, for respondent.

These cases arise from petitions filed in response to respective notices of determination concerning collection action(s) under section 6320 and/or 63301 dated November 3, 2011, and June 25, 2012, with respect to petitioner's taxable years 2006, 2007, 2008, and 2009.

The only issue presented here...

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