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.
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Last modified: November 10, 2007