T.C. Memo. 2002-182 UNITED STATES TAX COURT ROGER AND JEAN MULDAVIN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 6854-00L. Filed July 31, 2002. Roger and Jean Muldavin, pro sese. Timothy S. Murphy, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION VASQUEZ, Judge: Pursuant to section 6330(d),1 petitioners seek review of respondent’s determination to proceed with collection of petitioners’ 1987, 1988, 1989, and 1991 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.Page: 1 2 3 4 5 6 Next
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