T.C. Memo. 2003-288
UNITED STATES TAX COURT
ALFRED J. MARTIN, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 13419-02L. Filed October 8, 2003.
Patricia Tucker, for petitioner.
Anne W. Durning and James E. Cannon, for respondent.
MEMORANDUM OPINION
MARVEL, Judge: Pursuant to section 6330(d), petitioner
seeks review of respondent’s determination to proceed with the
collection of petitioner’s 1980 Federal income tax liability.1
1All section references are to the Internal Revenue Code in
effect at all relevant times, and all Rule references are to the
Tax Court Rules of Practice and Procedure.
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