WELLS v. COMMISSIONER

Docket No. 163-01L.

86 T.C.M. 227 (2003)

T.C. Memo. 2003-234

William G. Wells v. Commissioner.

United States Tax Court.

Filed August 6, 2003.


Attorney(s) appearing for the Case

William G. Wells, pro se.

Lorraine Y. Wu, 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 collection of his 1991 and 1992 tax liabilities.

FINDINGS OF FACT

Some of the facts have been stipulated and are so found. The stipulation of facts and the attached exhibits are incorporated herein by this reference. At the time he filed the petition, petitioner...

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