Clara L. Prevo v. Commissioner

123 T.C. No. 21

UNITED STATES TAX COURT CLARA L. PREVO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 5805-04L. Filed December 14, 2004. On Feb. 23, 2004, R issued to P a Notice of Determination Concerning Collection Action(s) for the taxable years 1989, 1990, 1993, 1996, 1998, and 2000. On Mar. 1, 2004, P filed a bankruptcy petition under ch. 13 of the Bankruptcy Code. On Mar. 29, 2004, P filed a petition with the Court challenging R’s notice of determination. On Mar. 31, 2004, the bankruptcy court dismissed P’s bankruptcy petition. On May 24, 2004, P filed an amended…