T.C. Memo. 2002-233 UNITED STATES TAX COURT SAMUEL S. LEE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 2635-01L. Filed September 18, 2002. Samuel S. Lee, pro se. Thomas R. MacKinson, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION LARO, Judge: Petitioner petitioned the Court under section 6330(d) to review respondent’s determination as to a proposed levy to collect Federal income taxes for 1991 and 1992.1 We 1 Section references are to applicable versions of the Internal Revenue Code.Page: 1 2 3 4 5 Next
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