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.Page: 1 2 3 4 5 6 7 8 9 Next
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