Kaebel v. Comm'r

KARSON C. KAEBEL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kaebel v. Comm'r

Docket No. 18917-14L

United States Tax Court

T.C. Memo 2017-37; 2017 Tax Ct. Memo LEXIS 33;

February 21, 2017, Filed

Decision will be entered for respondent.

Karson C. Kaebel, Pro se.

Marty Jane Dama, for respondent.

PARIS, Judge.

PARIS

MEMORANDUM FINDINGS OF FACT AND OPINION

PARIS, Judge: This case is before the Court on a petition for review of a Notice of Determination Concerning Collection Action(s) Under Section 6320 and/or 6330 (notice of determination),1 dated July 9, 2014, sustaining a proposed…