T.C. Memo. 2003-128
UNITED STATES TAX COURT
ERYCK C. ASTON, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 6763-00L. Filed May 2, 2003.
Eryck C. Aston, pro se.
Joan E. Steele, 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 his 1987, 1988, 1989, and 1992 income 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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