Brombach v. Comm'r

THOMAS W. BROMBACH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Brombach v. Comm'r

Docket No. 7924-07L

United States Tax Court

T.C. Memo 2012-265; 2012 Tax Ct. Memo LEXIS 262; 104 T.C.M. (CCH) 307;

September 12, 2012, Filed

Decision will be entered for respondent.

Thomas W. Brombach, Pro se.

Anne D. Melzer and Jane J. Kim, for respondent.

HOLMES, Judge.

HOLMES

MEMORANDUM OPINION

HOLMES, Judge: Thomas Brombach owed nearly $152,000 in unpaid taxes for 1988-92. The Commissioner warned Brombach that he had put a lien on Brombach's property. Brombach offered $28,000 to settle the debt—but the…