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