Currier v. Comm'r

JOHN R. CURRIER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Currier v. Comm'r

Docket No. 8970-07L.

United States Tax Court

T.C. Memo 2011-113; 2011 Tax Ct. Memo LEXIS 136; 101 T.C.M. (CCH) 1548;

May 31, 2011, Filed

Decision will be entered for respondent.

Jon Noel Dowat, for petitioner.

Karen Lynne Baker, for respondent.

FOLEY, Judge.

FOLEY

MEMORANDUM FINDINGS OF FACT AND OPINION

FOLEY, Judge: The issue for decision is whether respondent abused his discretion in determining to proceed with collection of petitioner's income tax liabilities relating to 1994 through 2000.

FINDINGS OF FACT

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