T.C. Memo. 2003-38
UNITED STATES TAX COURT
JEROME GRIGGS BEERY, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 9424-01L. Filed February 20, 2003.
Jerome Griggs Beery, pro se.
Dennis R. Onnen, for respondent.
MEMORANDUM OPINION
COUVILLION, Special Trial Judge: Pursuant to section
6330(d)(1)(A),1 petitioner instituted this proceeding to
judicially review the propriety of respondent's decision to
proceed with collection of Federal income taxes and penalties
1 Unless otherwise indicated, subsequent section
references are to the Internal Revenue Code in effect for the
years at issue. Rule references are to the Tax Court Rules of
Practice and Procedure.
Page: 1 2 3 4 5 6 7 8 9 10 Next
Last modified: May 25, 2011