Eric Belanger v. Commissioner

T.C. Memo. 2019-1

UNITED STATES TAX COURT ERIC BELANGER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 5252-17L. Filed January 30, 2019. Eric Belanger, pro se. Stephanie J. Rakoski and Adam L. Flick, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION VASQUEZ, Judge: Petitioner seeks review pursuant to sections 6320 and 6330 of respondent’s determination to proceed with collection of petitioner’s unpaid income tax liabilities for tax years 2003-08 and 2010-12 (years at issue). All section references are to the Internal Revenue Code (Code) in effect at all -2- [*2]…