C. Lynn Moses v. Commissioner

T. C. Memo 2014-220 UNITED STATES TAX COURT C. LYNN MOSES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 1710-12L. Filed October 20, 2014. C. Lynn Moses, pro se. Kimberly L. Clark, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION VASQUEZ, Judge: Pursuant to section 6330(d)(1),1 petitioner seeks review of respondent’s determination to proceed with collection by levy of his unpaid 1 Unless otherwise indicated, all section references are to the Internal Revenue Code (Code) in effect at all relevant times, and all Rule references are to the Tax Court Rules of…