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
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