A-Z Optics, Inc. - Page 1

Legal Research Home > US Tax Court > 2007 > A-Z Optics, Inc. - Page 1

                                 T.C. Memo. 2007-27                                   


                               UNITED STATES TAX COURT                                


                           A-Z OPTICS, INC., Petitioner v.                            
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 18932-05L.            Filed February 6, 2007.               


               Kenneth D. Perkins, for petitioner.                                    
               Russell F. Kurdys, for respondent.                                     


                                 MEMORANDUM OPINION                                   

               THORNTON, Judge:  Pursuant to section 6330, petitioner seeks           
          review of a proposed levy.1  Respondent has moved for summary               



               1 Unless otherwise indicated, all Rule references are to the           
          Tax Court Rules of Practice and Procedure, and all section                  
          references are to the Internal Revenue Code, as amended.