Said M. Karara - Page 1

                                 T.C. Memo. 2004-133                                  

                               UNITED STATES TAX COURT                                

                            SAID M. KARARA, Petitioner v.                             
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 7748-02L.             Filed June 2, 2004.                   

               Said M. Karara, pro se.                                                
               D’Aun E. Clark, for respondent.                                        

                                 MEMORANDUM OPINION                                   

               GERBER, Chief Judge:  Respondent moved for summary judgment            
          on the question of whether he may proceed with the collection of            
          petitioner’s 1993 and 1994 tax liabilities.  Respondent contends            
          that all section 63301 prerequisites have been met and that he              
          should be allowed to proceed with collection.  Petitioner filed a           

               1 All section references are to the Internal Revenue Code,             
          and all Rule references are to the Tax Court Rules of Practice              
          and Procedure, unless otherwise indicated.                                  

Page:   1  2  3  4  5  6  7  8  9  10  11  Next

Last modified: May 25, 2011