MEMORANDUM FINDINGS OF FACT AND OPINION
COHEN, Judge:
This case was commenced in response to a Notice of Determination Concerning Collection Action(s) Under Section 6320 and/or 6330. The notice of determination sustained a proposed levy with respect to petitioner's unpaid taxes for 1993. The issue for decision is whether petitioner has shown that his reported tax liability for 1993 was eliminated by losses incurred in 1994, 1995, and 1996. Unless otherwise...
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