T.C. Memo. 2007-106 UNITED STATES TAX COURT EDWARD W. CLOUGH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 21898-05L. Filed April 30, 2007. Edward W. Clough, pro se. Louise R. Forbes, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION MARVEL, Judge: Pursuant to section 6330(d),1 petitioner seeks review of respondent’s determination to proceed with the collection of petitioner’s 1996, 1997, 1998, and 2000 Federal income tax liabilities. 1 Unless otherwise indicated, all section references are to the Internal Revenue Code.Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 NextLast modified: November 10, 2007