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.
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Last modified: November 10, 2007