William G. Wells - Page 1

                                        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