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RICHMOND v. COMMISSIONER

Docket No. 7438-04L.

90 T.C.M. 383 (2005)

T.C. Memo. 2005-238

James Wilson Richmond, Jr. v. Commissioner.

United States Tax Court.

October 12, 2005.

Attorney(s) appearing for the Case

James Wilson Richmond, Jr., pro se;

Innessa Glazman Molot, for respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

JACOBS, Judge:

This case arises from a petition for judicial review pursuant to section 63301 of respondent's determination to proceed with collection by levy with respect to petitioner's income tax liability for 2000. The issue we must decide is whether respondent's determination constituted an abuse of discretion.

FINDINGS OF FACT

Some of the facts have been stipulated...

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