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
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