T.C. Memo. 2003-143
UNITED STATES TAX COURT
JOHN J. AND MARY FRANCES MALONEY, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 8175-02L. Filed May 20, 2003.
John J. and Mary Frances Maloney, pro sese.
Jack T. Anagnostis, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
RUWE, Judge: This case arises from a petition filed
pursuant to section 6330(d)(1)(A).1 The issue for decision is
whether respondent’s determinations to proceed with the
1All section references are to the Internal Revenue Code as
amended.
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