Roger and Jean Muldavin - Page 1
















                                 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.                                      




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