T.C. Memo. 2003-108
UNITED STATES TAX COURT
STEPHEN G. ELEK, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 14180-01L. Filed April 17, 2003.
Stephen G. Elek, pro se.
Diane L. Worland, for respondent.
MEMORANDUM OPINION
GALE, Judge: This case is before us on respondent’s motion
for summary judgment on the question of whether he may proceed
with collection with respect to certain unpaid taxes of
petitioner for the taxable years 1995, 1996, and 1997. For
reasons set forth below, we shall grant respondent’s motion.
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