T.C. Memo. 2004-17
UNITED STATES TAX COURT
JOHN HUNTZ LEINEWEBER, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 12161-01L. Filed January 26, 2004.
John Huntz Leineweber, pro se.
Daniel J. Parent, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
GERBER, Judge: Petitioner, under section 6330(d),1
petitioned this Court seeking a review of respondent’s
determination to proceed with a proposed levy to collect
1 Unless otherwise indicated, all section references are to
the Internal Revenue Code in effect for the year under
consideration.
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