Cotler v. Comm'r

RICHARD S. COTLER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Cotler v. Comm'r

No. 11565-05L

United States Tax Court

T.C. Memo 2007-283; 2007 Tax Ct. Memo LEXIS 287; 94 T.C.M. (CCH) 305;

September 19, 2007, Filed

Charles L. Ruffner, for petitioner.

Derek P. Richman, for respondent.

Vasquez, Juan F.

JUAN F. VASQUEZ

MEMORANDUM FINDINGS OF FACT AND OPINION

VASQUEZ, Judge: Pursuant to section 6330(d)), 1 petitioner, Richard S. Cotler (Mr. Cotler), seeks review of respondent's determination to proceed with collection of his 1997 and 1998 tax liabilities. The issue for decision is whether the…