T.C. Memo. 2002-141
UNITED STATES TAX COURT
DANIEL J. AND RUTH E. TAPIO, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 10741-01L. Filed June 4, 2002.
Daniel J. Tapio and Ruth E. Tapio, pro sese.
Randall L. Preheim, for respondent.
MEMORANDUM OPINION
GERBER, Judge: This case involves the question of whether
respondent, under the provisions of I.R.C. section 6330,1 may
proceed with the collection of petitioners’ outstanding and
unpaid tax liability. On February 5, 2002, respondent moved for
1 All section references are to the Internal Revenue Code in
effect for the period during which respondent has pursued
collection, and all Rule references are to the Tax Court Rules of
Practice and Procedure, unless otherwise indicated.
Page: 1 2 3 4 5 6 7 Next
Last modified: May 25, 2011