Colvin v. Comm'r

GARY LEE COLVIN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Colvin v. Comm'r

Docket No. 17167-09L.

United States Tax Court

T.C. Memo 2010-235; 2010 Tax Ct. Memo LEXIS 273; 100 T.C.M. (CCH) 361;

October 26, 2010, Filed

Colvin v. Comm'r, 285 Fed. Appx. 157, 2008 U.S. App. LEXIS 15542 (5th Cir., 2008)

Decision will be entered for respondent.

Gary Lee Colvin, Pro se.

Chris Sheldon, for respondent.

JACOBS, Judge.

JACOBS

MEMORANDUM FINDINGS OF FACT AND OPINION

JACOBS, Judge: The dispute between the parties concerns an administrative determination by respondent's settlement officer to sustain the…