Corona Pathology Services, Inc. - Page 1

                                 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.                                                

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Last modified: May 25, 2011