T.C. Memo. 2002-274
UNITED STATES TAX COURT
JOSE A. PEREZ, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 5937-01L. Filed October 30, 2002.
Jose A. Perez, pro se.
T. Richard Sealy III and Catherine S. Tyson, for respondent.
MEMORANDUM OPINION
GALE, Judge: This case arises from a petition for review
under section 6330(d)1 of respondent’s determination to proceed
with a proposed levy to collect petitioner’s 1984, 1985, 1986,
and 1987 Federal income tax liabilities. The issue for decision
1 Unless otherwise noted, section references are to the
Internal Revenue Code as amended.
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