JOHN J. v. COMMISSIONER

Docket No. 8175-02L.

85 T.C.M. 1325 (2003)

T.C. Memo. 2003-143

John J. and Mary Frances Maloney v. Commissioner.

United States Tax Court.

Filed May 20, 2003.


Attorney(s) appearing for the Case

John J. and Mary Frances Maloney, pro sese.

Jack T. Anagnostis, for the respondent.


MEMORANDUM FINDINGS OF FACT AND OPINION

RUWE, Judge:

This case arises from a petition filed pursuant to section 6330(d)(1)(A).1 The issue for decision is whether respondent's determinations to proceed with the collection by levies of petitioners' unpaid tax for 1984 and Mr. Maloney's unpaid tax for 1995 should be sustained.

FINDINGS OF FACT

Some of the facts have been stipulated and are so found. The stipulation...

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