T.C. Memo. 2003-279
UNITED STATES TAX COURT
CURTIS J.L. MCINTOSH, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 10131-01L. Filed September 25, 2003.
Curtis J.L. McIntosh, pro se.
Stephen J. Neubeck, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
THORNTON, Judge: Pursuant to section 6330(d), petitioner
seeks review of respondent’s determination to proceed with
collection of his 1990 income tax.1
1 Unless otherwise indicated, all section references are to
the Internal Revenue Code, as amended.
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