Alphson v. Comm'r

JOHN N. ALPHSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Alphson v. Comm'r

Docket No. 16424-13L.

United States Tax Court

T.C. Memo 2016-84; 2016 Tax Ct. Memo LEXIS 84; 111 T.C.M. (CCH) 1381;

May 2, 2016, Filed

Decision will be entered for respondent.

Robert Conrad Eroen, for petitioner.

Michael K. Park and Najah J. Shariff, for respondent.

HOLMES, Judge.

HOLMES

MEMORANDUM OPINION

HOLMES, Judge: John Alphson ran up a tax bill of more than $200,000 from 2008 to 2010. He didn't pay, and in 2012 the Commissioner decided to place a lien on his property to try to collect. Alphson claimed he…