Aldo v. Fonticiella v. Commissioner

T.C. Memo. 2019-74

UNITED STATES TAX COURT ALDO V. FONTICIELLA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 23776-15L. Filed June 13, 2019. Joseph A. DiRuzzo III, Christopher J. Rajotte, Jennifer Correa Riera, and Daniel M. Lader, for petitioner. G. Chad Barton and H. Elizabeth H. Downs, for respondent. MEMORANDUM OPINION GERBER, Judge: Petitioner commenced this case under section 6330(d)(1)1 seeking review of respondent’s proposed collection action. In this opinion we 1 Unless otherwise indicated, all section references are to the Internal Revenue Code in effect at…