Gowen v. Comm'r

GEORGE JAMES GOWEN AND MARYALICE MURTAGH GOWEN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Gowen v. Comm'r

Docket No. 18571-10L

United States Tax Court

T.C. Memo 2012-40; 2012 Tax Ct. Memo LEXIS 38; 103 T.C.M. (CCH) 1216;

February 13, 2012, Filed

An appropriate order and decision will be entered.

George James Gowen and MaryAlice Murtagh Gowen, Pro se.

S. Mark Barnes, Marion K. Mortensen, and Inga C. Plucinski, for respondent.

SWIFT, Judge.

SWIFT

MEMORANDUM OPINION

SWIFT, Judge: This collection due process (CDP) case is now before us on respondent's oral motion for summary judgment.

On…