T.C. Memo. 2004-209
UNITED STATES TAX COURT
ALBERT M. KUN, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 16979-02L. Filed September 20, 2004.
Albert M. Kun, pro se.
Rebecca S. Duewer and Paul R. Zamolo, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
MARVEL, Judge: Pursuant to section 6330(d),1 petitioner
seeks review of respondent’s determination to proceed with the
collection of petitioner’s 1995, 1996, 1997, 1998, and 1999
Federal income tax liabilities.
1All section references are to the Internal Revenue Code in
effect at all relevant times.
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