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Whiting v. Commissioner

Docket No. 15090-02L.

87 T.C.M. 1399 (2004)

T.C. Memo. 2004-136

Christine Whiting v. Commissioner.

United States Tax Court.

June 10, 2004.

Attorney(s) appearing for the Case

William E. Taggart, Jr., for petitioner.

Rebecca Duewer-Grenville, for respondent.

MEMORANDUM OPINION

MARVEL, Judge:

Pursuant to section 6330(d),1 petitioner seeks review of respondent's determination to proceed with the collection of petitioner's 1999 and 2000 Federal income tax liabilities.2

Background

The parties submitted this case fully stipulated under Rule 122. We incorporate the stipulated facts and accompanying exhibits into our findings by this...

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