United States Tax Court April 19, 2004, No. 17412-02L (Iannone v. Comm'r)

lead-opinion

Nims, Judge:

This case arises from a petition for judicial review filed in response to a “NOTICE OF DETERMINATION CONCERNING COLLECTION ACTIONS(S) UNDER SECTION 6320 AND/OR 6330” (notice of determination). Unless otherwise indicated, all section references are to the Internal Revenue Code in effect at all relevant times.