T.C. Memo. 2003-292
UNITED STATES TAX COURT
CARL R. NEUGEBAUER, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 8552-02L. Filed October 21, 2003.
Carl R. Neugebauer, pro se.
Karen Nicholson Sommers, for respondent.
MEMORANDUM OPINION
LARO, Judge: Petitioner, while residing in Murrieta,
California, petitioned the Court under section 6330(d) to review
respondent’s proposed collection activity in the form of a levy.
Respondent proposed this action to collect petitioner’s Federal
income tax liability for 1989. Currently, the case is before the
Court on respondent’s motion for summary judgment under Rule
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