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).Page: 1 2 3 4 5 6 7 8 9 10 Next
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