Charles D. Williams v. Commissioner

T.C. Memo. 2018-50

UNITED STATES TAX COURT CHARLES D. WILLIAMS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 25567-16L. Filed April 10, 2018. Charles D. Williams, pro se. Marty J. Dama, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION PUGH, Judge: This case was commenced in response to a Notice of Determination Concerning Collection Action(s) Under Section 6320 and/or 6330 (notice of determination), sustaining respondent’s Notice of Intent to Levy to -2- [*2] collect petitioner’s unpaid Federal income tax liabilities for 2005, 2006, 2007, 2008, 2009, and 2010…