T.C. Memo. 2001-107
UNITED STATES TAX COURT
HARRY JAMES INMAN, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 13390-99L. Filed May 4, 2001.
Harry James Inman, pro se.
Edwina L. Charlemagne, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
COLVIN, Judge: Respondent sent to petitioner a Notice of
Determination Concerning Collection Action(s) Under Section 6320
and/or 6330 in which respondent determined that a levy on
petitioner’s wages was appropriate to satisfy petitioner's
outstanding liabilities for Federal income taxes, additions to
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