T.C. Memo. 2003-234 UNITED STATES TAX COURT WILLIAM G. WELLS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 163-01L. Filed August 6, 2003. William G. Wells, pro se. Lorraine Y. Wu, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION VASQUEZ, Judge: Pursuant to section 6330(d),1 petitioner seeks review of respondent’s determination to proceed with collection of his 1991 and 1992 tax liabilities. 1 Unless otherwise indicated, all section references are to the Internal Revenue Code, and all Rule references are to the Tax Court Rules of Practice and Procedure.Page: 1 2 3 4 5 6 7 8 Next
Last modified: May 25, 2011