T.C. Memo. 2005-186 UNITED STATES TAX COURT JOHN J. DELGADO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 14675-04L. Filed July 26, 2005. John J. Delgado, pro se. Monica J. Miller and Robert W. Dillard, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION VASQUEZ, Judge: Pursuant to section 6330(d),1 petitioner seeks review of respondent’s determination regarding collection of his 1998, 1999, and 2000 income tax liabilities. 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 10 Next
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