T.C. Memo. 2002-195
UNITED STATES TAX COURT
THOMAS R. HOCHSCHILD, SR., Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 10417-00L. Filed August 7, 2002.
Thomas R. Hochschild, Sr., pro se.
Stephen J. Neubeck, for respondent.
MEMORANDUM OPINION
GERBER, Judge: This case arises from a petition for
judicial review, under section 6330(d)(1)(A),1 of respondent’s
decision to proceed with collection. The issue we consider is:
1 All section references are to the Internal Revenue Code in
effect for the years in issue.
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