Lepore v. Comm'r

ANTONIO LEPORE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Lepore v. Comm'r

Docket No. 11698-11L

United States Tax Court

T.C. Memo 2013-135; 2013 Tax Ct. Memo LEXIS 137; 105 T.C.M. (CCH) 1811;

May 30, 2013, Filed

Matthew J. McBrideMatthew J. McBride, for petitioner.

Alexandra E. Nicholaides and Alissa L. VanderKooi, for respondent.

MORRISON, Judge.

MORRISON

MEMORANDUM FINDINGS OF FACT AND OPINION

MORRISON, Judge: This case is before the Court to review the 2011 determination by the IRS's Appeals Office to sustain the filing of a notice of federal tax lien against the property of the…