T.C. Memo. 2003-120 UNITED STATES TAX COURT CORONA PATHOLOGY SERVICES, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 11433-02L. Filed April 28, 2003. Shirley Gorospe (an officer), for petitioner. Karen N. Sommers, for respondent. MEMORANDUM OPINION LARO, Judge: Petitioner petitioned the Court under section 6330(d) to review respondent’s determination as to a proposed levy upon its property.1 Respondent proposed the levy to collect 1997 and 1998 Federal income taxes of approximately $1,158.53 and 1 Petitioner’s mailing address was in Corona, California, when its petition was filed.Page: 1 2 3 4 5 6 Next
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