T.C. Memo. 2002-291 UNITED STATES TAX COURT JOSEPH T. TORNICHIO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 13629-01L. Filed November 26, 2002. Joseph T. Tornichio, pro se. Katherine Lee Kosar, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION THORNTON, Judge: Pursuant to section 6330(d), petitioner seeks review of respondent’s determination to proceed with collection of his 1995 through 1997 tax liabilities.1 1 Unless otherwise indicated, all section references are to the Internal Revenue Code, as amended.Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
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