T.C. Memo. 2003-346 UNITED STATES TAX COURT RANDALL G. VAN VLAENDEREN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 15164-02L. Filed December 29, 2003. Randall G. Van Vlaenderen, pro se. Monica J. Miller, for respondent. MEMORANDUM OPINION COHEN, Judge: This case was commenced in response to a Notice of Determination Concerning Collection Action(s) Under Section 6320 and/or 6330. The notice of determination sustained a proposed levy with respect to petitioner’s unpaid taxes for 1986, 1990, 1991, 1992, 1993, 1994, 1995, 1997, and 1999. The issue for decision is whether the Appeals officer’s rejection ofPage: 1 2 3 4 5 6 7 8 9 10 Next
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