T.C. Memo. 2002-286
UNITED STATES TAX COURT
DUANE S. ASHLEY, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 5151-00L. Filed November 25, 2002.
Duane S. Ashley, pro se.
Steven M. Webster, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
CHIECHI, Judge: The petition in this case was filed in
response to a “NOTICE OF DETERMINATION CONCERNING COLLECTION
ACTION(S) UNDER SECTION 6320 and/or 6330" (notice of determina-
tion).
We must consider whether respondent may proceed with collec-
tion with respect to petitioner’s taxable year 1989. We hold
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