Benjamin Jeffery Ashmore v. Commissioner

T.C. Memo. 2017-233

UNITED STATES TAX COURT BENJAMIN JEFFERY ASHMORE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 562-17L. Filed November 27, 2017. Benjamin Jeffery Ashmore, pro se. Robert W. Mopsick, for respondent. MEMORANDUM OPINION PANUTHOS, Special Trial Judge: In this collection due process (CDP) case petitioner seeks review, pursuant to section 6330(d)(1),1 of the determination 1 Unless otherwise indicated, subsequent section references are to the Internal Revenue Code (Code) in effect at all relevant times, and all Rule references are to the Tax Court Rules of…