Butti v. Comm'r

THOMAS BUTTI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Butti v. Comm'r

No. 11084-02L

United States Tax Court

T.C. Memo 2006-66; 2006 Tax Ct. Memo LEXIS 67; 91 T.C.M. (CCH) 967; RIA TM 56472;

April 5, 2006, Filed

Thomas Butti, pro se.

Kevin M. Murphy, for respondent.

Colvin, John O.

John O. Colvin

MEMORANDUM FINDINGS OF FACT AND OPINION

COLVIN, Judge: Respondent sent a Notice of Determination Concerning Collection Action(s) Under Section 63201 (Lien) and/or 6330 (Levy) to petitioner in which respondent determined that it was appropriate to sustain respondent's collection action with…