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KUN v. COMMISSIONER

Docket No. 16979-02L.

88 T.C.M. 262 (2004)

T.C. Memo. 2004-209

Albert M. Kun v. Commissioner.

United States Tax Court.

September 20, 2004.

Attorney(s) appearing for the Case

Albert M. Kun, pro se;

Rebecca S. Duewer and Paul R. Zamolo, for respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

MARVEL, Judge:

Pursuant to section 6330(d),1 petitioner seeks review of respondent's determination to proceed with the collection of petitioner's 1995, 1996, 1997, 1998, and 1999 Federal income tax liabilities.

FINDINGS OF FACT

Some of the facts have been stipulated. We incorporate the stipulated facts and the accompanying exhibits into our findings by this reference....

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