Karagozian v. Comm'r

OHAN KARAGOZIAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Karagozian v. Comm'r

Docket No. 10257-11L

United States Tax Court

T.C. Memo 2013-164; 2013 Tax Ct. Memo LEXIS 167; 106 T.C.M. (CCH) 22;

July 8, 2013, Filed

Karagozian v. Costy US, LLC, 2011 U.S. Dist. LEXIS 13974 (S.D.N.Y., Feb. 10, 2011)

An appropriate order and decision will be entered.

Ohan Karagozian, Pro se.

John Richard Mikalchus, for respondent.

KERRIGAN, Judge.

KERRIGAN

MEMORANDUM OPINION

KERRIGAN, Judge: This is a collection due process (CDP) appeal under section 6330(d) in which petitioner asks this Court to review…