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.
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