Holt v. Comm'r

CARL E. HOLT, SR., DECEASED, 1 Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Holt v. Comm'r

Docket No. 5516-11L.

United States Tax Court

T.C. Memo 2012-271; 2012 Tax Ct. Memo LEXIS 271; 104 T.C.M. (CCH) 348;

September 24, 2012, Filed

Decision will be entered for respondent.

Carl E. Holt, Sr., Pro se.

Amber B. Martin, for respondent.

RUWE, Judge.

RUWE

MEMORANDUM FINDINGS OF FACT AND OPINION

RUWE, Judge: This proceeding was commenced in response to a Notice of Determination Concerning Collection Action(s) Under Section 6320 and/or 6330. The issues for decision are: (1) whether petitioner was…