T.C. Memo. 2004-240
UNITED STATES TAX COURT
GEOFFREY K. CALDERONE, SR., Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 3563-03L. Filed October 19, 2004.
John T. Mulhall III and Thomas E. Redding, for petitioner.
John T. Lortie and Kenneth A. Hochman, for respondent.
MEMORANDUM OPINION
GERBER, Chief Judge: Petitioner, pursuant to section
6330(d),1 seeks review of respondent’s determination to proceed
with collection (by means of levy) of petitioner’s unpaid 1995
Federal income tax liability. The issue for our consideration is
1 Unless otherwise indicated, all section references are to
the Internal Revenue Code in effect at all relevant times.
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