Wendell Ray Holloway - Page 1















                                T.C. Memo. 2007-175                                   


                               UNITED STATES TAX COURT                                


                         WENDELL RAY HOLLOWAY, Petitioner v.                          
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 8779-06L.              Filed July 3, 2007.                  


               Wendell Ray Holloway, pro se.                                          
               Denise A. DiLoreto and Paul J. Krazeise, Jr., for                      
          respondent.                                                                 


                                 MEMORANDUM OPINION                                   

               COHEN, Judge:  This case was commenced in response to a                
          Notice of Determination Concerning Collection Action(s) Under               
          Section 6320 and/or 6330, sustaining a proposed levy to collect             
          petitioner’s Federal income taxes for 1999, 2000, and 2001.  (In            
          the notice of determination, a proposed levy with respect to 2003           






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