T.C. Memo. 2007-225
UNITED STATES TAX COURT
JAMES BENJAMIN WOOD III, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 5508-06L. Filed August 13, 2007.
James Benjamin Wood III, pro se.
Jeffrey S. Luechtefeld, for respondent.
MEMORANDUM OPINION
VASQUEZ, Judge: This case was commenced in response to a
Notice of Determination Concerning Collection Action(s) Under
Section 6320 and/or 6330.1 The issues for decision are: (1)
Whether respondent may proceed with collection of petitioner’s
1 Unless otherwise indicated, all section references are to
the Internal Revenue Code, and all Rule references are to the Tax
Court Rules of Practice and Procedure.
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Last modified: November 10, 2007