Gary Wayne Rodrigues v. Commissioner

T.C. Memo. 2015-178

UNITED STATES TAX COURT GARY WAYNE RODRIGUES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 27277-11L. Filed September 10, 2015. Gary Wayne Rodrigues, pro se. Peter R. Hochman, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION VASQUEZ, Judge: This case arises from a petition for review filed in response to a Notice of Determination Concerning Collection Action(s) Under Section 6320 and/or 63301 (notice of determination) with respect to petitioner’s 1 Unless otherwise indicated, all section references are to the Internal (continued...) -2- [*2]…