T.C. Memo. 2005-238
UNITED STATES TAX COURT
JAMES WILSON RICHMOND, JR., Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 7438-04L. Filed October 12, 2005.
James Wilson Richmond, Jr., pro se.
Innessa Glazman Molot, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
JACOBS, Judge: This case arises from a petition for
judicial review pursuant to section 63301 of respondent’s
determination to proceed with collection by levy with respect to
petitioner’s income tax liability for 2000. The issue we must
1Section references are to the Internal Revenue Code in
effect at relevant times.
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