T.C. Memo. 2007-263
UNITED STATES TAX COURT
LESTER RONALD COLEMAN, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 1621-06L. Filed August 30, 2007.
Lester Ronald Coleman, pro se.
Robert W. Dillard, for respondent.
MEMORANDUM OPINION
WELLS, Judge: Petitioner seeks review, pursuant to sections
6320 and 6330, of respondent’s determination to proceed with the
collection of petitioner’s income tax liabilities for taxable
years 1994 and 1995.1 The issue to be decided is whether
1Unless otherwise indicated, all Rule references are to the
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Last modified: November 10, 2007