United States Tax Court April 9, 2003, No. 11792-01L (Londono v. Comm'r)

Also known as

United States · · · 09-04-2003

T.C. Memo. 2003-99

UNITED STATES TAX COURT

CARLOS LONDONO, Petitioner v.

COMMISSIONER OF INTERNAL REVENUE, Respondent

Docket No. 11792-01L. Filed April 9, 2003.

Tommy E. Swate, for petitioner.

Brook D. Remick, for respondent.

MEMORANDUM OPINION

SWIFT, Judge: Petitioner seeks our review under section

6330(d)(1)(A) of an adverse Appeals Office collection action

determination.

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