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.
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Last modified: November 10, 2007