Joy v. Comm'r

HAIDEE JOY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Joy v. Comm'r

No. 878-07L

United States Tax Court

T.C. Memo 2008-197; 2008 Tax Ct. Memo LEXIS 193; 96 T.C.M. (CCH) 90;

August 25, 2008, Filed

Haidee Joy, Pro se.

Laura L. Buckley, for respondent.

Haines, Harry A.

HARRY A. HAINES

MEMORANDUM FINDINGS OF FACT AND OPINION

HAINES, Judge: Pursuant to section 6330(d), 1 petitioner seeks review of respondent's determination to proceed with the collection of petitioner's unpaid 1992, 1993, and 1995 (years at issue) Federal income tax liabilities. The issue is whether the filing of a notice of…