T.C. Memo. 2002-227 UNITED STATES TAX COURT ROY ELIASON AND MARGARET ELIASON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 12748-00L. Filed September 10, 2002. Roy Eliason and Margaret Eliason, pro sese. James A. Kutten, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION SWIFT, Judge: This matter is before us on petitioners’ petition for review under section 6330(d)(1) of respondent’s Appeals Office determination to proceed with collection by way of levy.Page: 1 2 3 4 5 6 7 Next
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