T.C. Memo. 2003-35
UNITED STATES TAX COURT
JOHN R. RIVERA, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 2401-01L. Filed February 14, 2003.
John R. Rivera, pro se.
Lisa M. Oshiro, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
FOLEY, Judge: The issues for decision are whether
respondent correctly determined the amounts of petitioner’s tax
liabilities and whether respondent abused his discretion in
proceeding with collection.
Page: 1 2 3 4 5 6 7 8 9 10 11 Next
Last modified: May 25, 2011