MEMORANDUM FINDINGS OF FACT AND OPINION
COLVIN, Judge.
Respondent sent petitioner a Notice of Determination Concerning Collection Action(s) Under Sections 6320 and/or 6330 (the lien or levy determination) on July 13, 2001, in which respondent determined to proceed with collection from petitioner of his tax liabilities for 1994, 1995, and 1996 (1994-96). The issue for decision is whether respondent's determination was an abuse of discretion. We hold that...
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