Marty J. Meehan - Page 1

                                   122 T.C. No. 23                                    


                               UNITED STATES TAX COURT                                


                           MARTY J. MEEHAN, Petitioner v.                             
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      



               Docket No. 219-02L.             Filed June 14, 2004.                   


                    Before the effective date of sec. 6330, I.R.C., R                 
               served a continuing wage levy on P’s employer.  After                  
               the effective date of sec. 6330, I.R.C., R levied P’s                  
               severance pay pursuant to the continuing wage levy.                    
                    Held:  P’s severance pay constitutes “salary or                   
               wages” within the meaning of sec. 6331(e), I.R.C.                      
               Because the continuing wage levy was initiated before                  
               the effective date of sec. 6330, I.R.C., this Court                    
               lacks jurisdiction to review R’s levy of P’s severance                 
               pay.                                                                   



               Daniel J. Arno, for petitioner.                                        
               Anne D. Melzer, for respondent.                                        






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