T.C. Memo. 2007-365 UNITED STATES TAX COURT HAILU YOHANNES AWLACHEW, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 23914-05L. Filed December 11, 2007. Hailu Yohannes Awlachew, pro se. Michael R. Fiore, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION MARVEL, Judge: Pursuant to section 6330(d),1 petitioner seeks review of respondent’s determination sustaining the filing 1Unless otherwise indicated, all section references are to the Internal Revenue Code in effect at all relevant times. Some monetary amounts are rounded to the nearest dollar.Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 NextLast modified: March 27, 2008