Alfred Q. Campbell, III v. Commissioner

T.C. Memo. 2019-127

UNITED STATES TAX COURT ALFRED Q. CAMPBELL, III, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 3597-17L. Filed September 24, 2019. Alfred Q. Campbell III, pro se. Martha Jane Weber 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 of the determination by the Internal Revenue 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…