T.C. Memo. 2002-225 UNITED STATES TAX COURT DENNIS STEWART, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 10952-00L. Filed September 10, 2002. Dennis Stewart, pro se. Timothy S. Murphy, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION VASQUEZ, Judge: Pursuant to section 6330(d),1 petitioner seeks review of respondent’s determination to proceed with collection of petitioner’s 1990 through 1998 tax liabilities. 1 Unless otherwise indicated, all section references are to the Internal Revenue Code in effect for the years in issue, and all Rule references are to the Tax Court Rules of Practice and Procedure.Page: 1 2 3 4 5 6 7 8 Next
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