Martin Washington Brown v. Commissioner

T.C. Memo. 2019-157

UNITED STATES TAX COURT MARTIN WASHINGTON BROWN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 8999-17L. Filed December 9, 2019. Martin Washington Brown, pro se. Shari A. Salu, Ryan Z. Sarazin, and Bartholomew Cirenza, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION LAUBER, Judge: In this collection due process (CDP) case petitioner seeks review pursuant to sections 6320(c) and 6330(d)(1)1 of the determination by the Internal Revenue Service (IRS or respondent) to uphold the filing of a notice of 1 All statutory references are to the Internal…