Leibold v. Comm'r
United States Tax Court
P filed a petition for review of a lien filing pursuant to I.R.C. sec. 6320 in response to R's determination that the collection action was appropriate. Held: R's determination is sustained.
1Opinion of the Court
PHILIP C. LEIBOLD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Leibold v. Comm'r
Docket No. 6229-10L.
United States Tax Court
T.C. Memo 2012-210; 2012 Tax Ct. Memo LEXIS 212; 104 T.C.M. (CCH) 104;
July 24, 2012, Filed
Decision will be entered for respondent.
P filed a petition for review of a lien filing pursuant to I.R.C. sec. 6320 in response to R's determination that the collection action was appropriate.
Held: R's determination is sustained.
Philip C. Leibold, Pro se.
Jessica R. Browde and Zachary A. Sharpe, for respondent.
WHERRY, Judge.
WHERRY
MEMORANDUM FINDINGS OF FACT AND OPINION
WHE…
2Cases cited6 opinions
- Goza v. CommissionerUnited States Tax Court · 2000
- Giamelli v. Comm'rUnited States Tax Court · 2007
- Frieling v. CommissionerUnited States Tax Court · 1983
- Magana v. Comm'rUnited States Tax Court · 2002
- Roman v. Comm'rUnited States Tax Court · 2004
1 more not listed; retrieve them via the Exa API.