John R. Rivera - Page 1















                                 T.C. Memo. 2003-35                                   


                               UNITED STATES TAX COURT                                


                            JOHN R. RIVERA, Petitioner v.                             
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 2401-01L.             Filed February 14, 2003.              


               John R. Rivera, pro se.                                                
               Lisa M. Oshiro, for respondent.                                        

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        
               FOLEY, Judge: The issues for decision are whether                      
          respondent correctly determined the amounts of petitioner’s tax             
          liabilities and whether respondent abused his discretion in                 
          proceeding with collection.                                                 











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