T.C. Memo. 2007-233 UNITED STATES TAX COURT DON MAHONEY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 15324-05L. Filed August 16, 2007. William D. Hartsock, for petitioner. Karen Nicholson Sommers, for respondent. MEMORANDUM OPINION VASQUEZ, Judge: Pursuant to section 6330(d),1 petitioner seeks review of respondent’s determination to proceed with collection of his unpaid 1994, 1995, 1996, 1998, and 1999 income 1 Unless otherwise indicated, all section references are to the Internal Revenue Code, and all Rule references are to the Tax Court Rules of Practice and Procedure.Page: 1 2 3 4 5 6 7 8 9 NextLast modified: November 10, 2007