T.C. Memo. 2005-198 UNITED STATES TAX COURT MEHDI H. HAJIYANI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 4008-04L. Filed August 16, 2005. Mehdi H. Hajiyani, pro se. Roger W. Bracken, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION GERBER, Chief Judge: Petitioner, pursuant to section 6330(d),1 seeks review of respondent’s determination to proceed with collection (by means of levy) of petitioner’s unpaid 1993 1Unless 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 Next
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