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MARTIN v. COMMISSIONER

Docket No. 13419-02L.

86 T.C.M. 446 (2003)

T.C. Memo. 2003-288

Alfred J. Martin v. Commissioner.

United States Tax Court.

Filed October 8, 2003.

Attorney(s) appearing for the Case

Patricia Tucker, for the petitioner.

Anne W. Durning and James E. Cannon, for the respondent.

MEMORANDUM OPINION

MARVEL, Judge:

Pursuant to section 6330(d), petitioner seeks review of respondent's determination to proceed with the collection of petitioner's 1980 Federal income tax liability.1

Background

The parties submitted this case fully stipulated pursuant to Rule 122. The stipulation of facts and accompanying exhibits are incorporated herein by this reference.2

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