T.C. Memo. 2002-251
UNITED STATES TAX COURT
MICHAEL E. NESTOR, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent*
Docket No. 5372-00L. Filed October 1, 2002.
Michael E. Nestor, pro se.
David C. Holtz, for respondent.
SUPPLEMENTAL MEMORANDUM FINDINGS OF FACT AND OPINION
COLVIN, Judge: Petitioner filed the petition in this case
under section 6330(d) seeking our review of respondent’s
determination that collection by levy was appropriate. The sole
issue for decision is whether respondent’s determination to
* This Memorandum Opinion supplements Nestor v.
Commissioner, 118 T.C. 162 (2002).
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