T.C. Memo. 2003-198 UNITED STATES TAX COURT ISAIAH ISRAEL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 14482-01L. Filed July 9, 2003. Isaiah Israel, pro se. Gregory J. Stull, for respondent. MEMORANDUM OPINION CHIECHI, Judge: Petitioner filed the petition in this case in response to a notice of determination concerning collection action(s) under section 6320 and/or 6330 (notice of determina- tion). We must decide whether respondent abused respondent’s discretion in determining to proceed with the collection actionPage: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 Next
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