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STRUHAR v. COMMISSIONER

Docket No. 6116-02L.

85 T.C.M. 1350 (2003)

T.C. Memo. 2003-147

Thomas V.F. Struhar v. Commissioner.

United States Tax Court.

Filed May 22, 2003.

Attorney(s) appearing for the Case

Thomas V.F. Struhar, pro se.

Mark D. Petersen, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

MARVEL, Judge:

Pursuant to section 6330(d), petitioner seeks review of respondent's determination to proceed with the collection of petitioner's 1997, 1998, and 1999 Federal income tax liabilities.1

FINDINGS OF FACT

Some of the facts have been stipulated. We incorporate the stipulated facts and accompanying exhibits into our findings by this reference. Petitioner resided...

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