T.C. Memo. 2002-27
UNITED STATES TAX COURT
GERALD H. KLAWONN, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 7836-01L. Filed January 25, 2002.
Gerald H. Klawonn, pro se.
James R. Rich, for respondent.
MEMORANDUM OPINION
COLVIN, Judge: This lien and levy case arising under
section 6330(d) is before the Court on respondent’s motion for
summary judgment. The issue is whether it is appropriate to
decide by summary judgment that respondent’s determination to
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