Cobin v. Comm'r

JOHN M. COBIN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

Cobin v. Comm'r

No. 16905-05L

United States Tax Court

T.C. Memo 2009-88; 2009 Tax Ct. Memo LEXIS 172;

April 28, 2009, Filed

John M. Cobin, Pro se.

Steven M. Webster, for respondent.

WELLS, Judge.

WELLS

MEMORANDUM OPINION

WELLS, Judge: Petitioner seeks review, pursuant to section 6330, 1 of respondent's determination to proceed with the collection of petitioner's tax liabilities of $ 51,428.76 and $ 87,526.49, respectively, for his 1991 and 1992 taxable years. The issues we must decide are: (1) Whether this Court has jurisdiction…