T.C. Memo. 2002-184
UNITED STATES TAX COURT
JOHN W. HAUCK, JR., Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 10266-00L. Filed July 31, 2002.
John W. Hauck, Jr., pro se.
Timothy S. Murphy, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
VASQUEZ, Judge: Pursuant to section 6330(d),1 petitioner
seeks review of respondent’s determination to proceed with
collection of petitioner’s 1995 and 1996 tax liabilities.
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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