T.C. Memo. 2007-164
UNITED STATES TAX COURT
WARREN R. FOLLUM, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 7936-03L. Filed June 25, 2007.
Warren Richard Follum, pro se.
James R. Rich, for respondent.
MEMORANDUM OPINION
WELLS, Judge: Petitioner seeks review, pursuant to section
6320,1 of respondent’s determination to proceed with the
collection of petitioner’s income tax liabilities for the 1990,
1Unless 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