T.C. Memo. 2003-107 UNITED STATES TAX COURT ANDY HROMIKO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 15437-02L. Filed April 17, 2003. Andy Hromiko, pro se. Jeremy L. McPherson, for respondent. MEMORANDUM OPINION GALE, Judge: This case is before us on respondent’s motion for summary judgment under Rule 121.1 Respondent contends that there is no dispute as to any material fact with respect to this levy action and that respondent’s determination to proceed with 1 Unless otherwise noted, all Rule references are to the Tax Court Rules of Practice and Procedure, and all section references are to the Internal Revenue Code as amended.Page: 1 2 3 4 5 6 7 8 9 10 Next
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