T.C. Memo. 2001-312
UNITED STATES TAX COURT
HILTON LEE STRICKLAND, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 18080-99L. Filed December 13, 2001.
Hilton Lee Strickland, pro se.
Brandi B. Darwin, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
LARO, Judge: Petitioner petitioned the Court under section
6330(d) to review respondent’s determination on a proposed levy.
We must decide whether to sustain that determination. We shall.
Section references are to the Internal Revenue Code as applicable
herein.
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