T.C. Memo. 2004-258
UNITED STATES TAX COURT
ISABEL MOLINA AND ISAAC MOLINA, JR., Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 4026-03L. Filed November 10, 2004.
Isabel Molina & Isaac Molina, Jr., pro sese.
Abbey B. Garber, Alvin A. Ohm, and Kathryn Patterson, for
respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
VASQUEZ, Judge: Pursuant to section 6330(d),1 petitioners
seek review of respondent’s determination to proceed with
collection of their 2000 tax liability.
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.
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