David J. Jarrett v. Commissioner

T.C. Memo. 2018-73

UNITED STATES TAX COURT DAVID J. JARRETT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 29025-15L. Filed May 31, 2018. Charles R. Markham, for petitioner. Andrea M. Faldermeyer, for respondent. MEMORANDUM OPINION CHIECHI, Judge: This case arises from a petition filed in response to a notice of determination concerning collection action(s) under section 6320 and/or 6330 of the Internal Revenue Code (notice of determination). We must decide -2- [*2] whether to sustain the determinations in the notice of determination.1 We hold that we will sustain those…