T.C. Memo. 2003-26 UNITED STATES TAX COURT LARRY A. MICHAEL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 12218-02L. Filed January 30, 2003. Larry A. Michael, pro se. Lisa K. Hartnett, for respondent. MEMORANDUM OPINION LARO, Judge: Petitioner, while residing in Akron, Iowa, petitioned the Court under section 6330(d) to review respondent’s determination as to a proposed levy upon petitioner’s property. Respondent proposed the levy to collect 1994, 1995, and 1996Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Next
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