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McINTOSH v. COMMISSIONER

Docket No. 10131-01L.

86 T.C.M. 406 (2003)

T.C. Memo. 2003-279

Curtis J. L. McIntosh v. Commissioner.

United States Tax Court.

Filed September 25, 2003.

Attorney(s) appearing for the Case

Curtis J.L. McIntosh, pro se.

Stephen J. Neubeck, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

THORNTON, Judge:

Pursuant to section 6330(d), petitioner seeks review of respondent's determination to proceed with collection of his 1990 income tax.1

FINDINGS OF FACT

The parties have stipulated most of the facts, which we incorporate herein by this reference. When petitioner filed his petition, he resided in Hamilton, Ohio.

A. 1990 Notice of...

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