T.C. Memo. 2005-230
UNITED STATES TAX COURT
E. NEAL FIGLER, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 16621-02L. Filed October 3, 2005.
E. Neal Figler, pro se.
John Aletta, for respondent.
MEMORANDUM OPINION
WELLS, Judge: Respondent issued petitioner a Notice of
Determination Concerning Collection Action(s) Under Section 6320
and/or 6330 (notice of determination). In response to the notice
of determination, petitioner timely filed a petition pursuant to
section 6330(d). The issue we must decide is whether respondent
may proceed with the collection of petitioner’s tax liabilities
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