T.C. Memo. 2007-200 UNITED STATES TAX COURT KEVIN M. MOORE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 17901-06L. Filed July 23, 2007. Kevin M. Moore, pro se. Monica J. Miller and Laura A. Price, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION VASQUEZ, Judge: Pursuant to section 6330(d),1 petitioner seeks review of respondent’s determination to proceed with 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 10 11 12 NextLast modified: November 10, 2007