Kevin Scott Millen v. Commissioner

T.C. Memo. 2019-60

UNITED STATES TAX COURT KEVIN SCOTT MILLEN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 15726-18L. Filed May 30, 2019. Kevin Scott Millen, pro se. Amber B. Martin and William Walter Kiessling, for respondent. MEMORANDUM OPINION LAUBER, Judge: In this collection due process (CDP) case, petitioner seeks review pursuant to section 6330(d)(1)1 of the determination by the Internal 1 All statutory 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. We…