Richard S. Cotler - Page 1

                                 T.C. Memo. 2007-283                                  

                               UNITED STATES TAX COURT                                

                          RICHARD S. COTLER, Petitioner v.                            
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 11565-05L.           Filed September 19, 2007.              

               Charles L. Ruffner, for petitioner.                                    
               Derek P. Richman, for respondent.                                      

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               VASQUEZ, Judge:  Pursuant to section 6330(d),1 petitioner,             
          Richard S. Cotler (Mr. Cotler), seeks review of respondent’s                
          determination to proceed with collection of his 1997 and 1998 tax           
          liabilities.  The issue for decision is whether the disability              

               1  Unless otherwise indicated, all section references are to           
          the Internal Revenue Code, as amended, and all Rule references              
          are to the Tax Court Rules of Practice and Procedure.                       

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Last modified: November 10, 2007