Thiele L. Wetzel, (2005)

United States Tax Court

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Thiele L. Wetzel, (2005)

T.C. Memo. 2005-211

UNITED STATES TAX COURT THIELE L. WETZEL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 20579-03L. Filed September 12, 2005.

Thiele L. Wetzel, pro se.

Lorraine D. Massano, for respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION COLVIN, Judge: Respondent sent petitioner a Notice of Determination Concerning Collection Action Under Section 6320 (the lien determination) in which respondent determined that the notice of Federal tax lien regarding petitioner's income tax liabilities for 1994-99 was appropriate and would...

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