Brian H. McLane v. Commissioner

T.C. Memo. 2018-149

UNITED STATES TAX COURT BRIAN H. MCLANE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 20317-13L. Filed September 11, 2018. P filed a Federal income tax return for his 2008 taxable year that claimed deductions on Schedule C, Profit or Loss From Business. R determined a deficiency for that year on the basis of his disallowance of those deductions and purportedly mailed P a notice of deficiency that P did not receive. R later issued to P a notice of Federal tax lien (NFTL) in regard to P's 2006 and 2008 taxable years. After a collection due process…