Julie A. Rockafellor v. Commissioner

T.C. Memo. 2019-160

UNITED STATES TAX COURT JULIE A. ROCKAFELLOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 10783-18L. Filed December 11, 2019. Craig S. Glatzhofer, for petitioner. Rachael J. Zepeda and Zachary B. Friedman, for respondent. MEMORANDUM OPINION URDA, Judge: In this collection due process (CDP) case, Julie A. Rockafellor seeks review, pursuant to sections 6320(c) and 6330(d)(1),1 of the 1 All section references are to the Internal Revenue Code in effect at all relevant times, and all Rule references are to the Tax Court Rules of Practice and Procedure.…