T.C. Memo. 2002-277 UNITED STATES TAX COURT CURTIS B. KEENE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 6361-02L. Filed November 1, 2002. Curtis B. Keene, pro se. Alan J. Tomsic and Scott A. Hovey, for respondent. MEMORANDUM OPINION ARMEN, Special Trial Judge: This matter is before the Court on respondent’s Motion For Summary Judgment, filed pursuant to Rule 121.1 Respondent contends that there is no dispute as to any material fact with respect to this levy action and that 1 Unless otherwise indicated, all section references are to the Internal Revenue Code, as amended, and all Rule references are to the Tax Court Rules of Practice and Procedure.Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
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