Lee v. Comm'r

ENOCH LEE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Lee v. Comm'r

Docket No. 11951-08L.

United States Tax Court

T.C. Memo 2011-112; 2011 Tax Ct. Memo LEXIS 111;

May 25, 2011, Filed

Decision will be entered for respondent.

Enoch Lee, Pro se.

John D. Davis, for respondent.

MORRISON, Judge.

MORRISON

MEMORANDUM FINDINGS OF FACT AND OPINION

MORRISON, Judge: This case is an appeal by petitioner Enoch Lee, pursuant to sections 6320(c) and 6330(d)(1), 1 of a determination of the IRS Office of Appeals. The determination concerned the attempt by the IRS to collect, through a levy and the filing…