Homer W. and Nancy L. Winans, (2005)

United States Tax Court

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Homer W. and Nancy L. Winans, (2005)

T.C. Memo. 2005-271

UNITED STATES TAX COURT HOMER W. AND NANCY L. WINANS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent HOMER W. WINANS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 13984-04L, 14242-04L.1 Filed November 21, 2005.

Homer W. and Nancy L. Winans, pro se.

Monica J. Miller and Robert W. Dillard for respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION COLVIN, Judge: Respondent sent Notices of Determination Concerning Collection Action(s) Under Section 63202 (Lien) and/or 6330 (Levy) to petitioners in which respondent determined that it was appropriate to file liens with respect to petitioners' unpaid income taxes for 1996-2001 and that respondent may proceed with proposed levies for the years 1999-2001.

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