Hill v. Comm'r

JOHN LEWIS HILL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Hill v. Comm'r

Docket No. 29332-12L

United States Tax Court

T.C. Memo 2014-134; 2014 Tax Ct. Memo LEXIS 135; 108 T.C.M. (CCH) 12;

July 7, 2014, Filed

Hill v. Comm'r, T.C. Memo 2013-265, 2013 Tax Ct. Memo LEXIS 276 (T.C., 2013)

An appropriate order and decision will be entered.

John Lewis Hill, Pro se.

Anne M. Craig, for respondent.

VASQUEZ, Judge.

VASQUEZ

MEMORANDUM OPINION

VASQUEZ, Judge: Pursuant to sections 6320(c) and 6330(d)(1),1 petitioner, John Lewis Hill, seeks review of respondent's determination to proceed with…