T.C. Memo. 2003-276
UNITED STATES TAX COURT
CARL AND LISA NEUGEBAUER, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 8568-02L. Filed September 23, 2003.
Carl and Lisa Neugebauer, pro se.
Karen Nicholson Sommers, for respondent.
MEMORANDUM OPINION
LARO, Judge: Petitioners, 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 petitioners’ joint
Federal income tax liability for 1994 and 1995. Currently, the
case is before the Court on respondent’s motion for summary
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