T.C. Memo. 2005-264
UNITED STATES TAX COURT
JOSEPH G. DOSTAL, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 13090-04L. Filed November 16, 2005.
Robert M. Clegg, for petitioner.
Catherine L. Campbell, for respondent.
MEMORANDUM OPINION
WHALEN, Judge: Respondent issued a notice of
determination concerning collection action(s) under section
6320 and/or 6330 (notice of determination) sustaining a
levy on petitioner’s property to collect unpaid taxes for
taxable years 2000 and 2001. (Section references in this
opinion are to the Internal Revenue Code, as amended,
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