T.C. Memo. 2005-228
UNITED STATES TAX COURT
JOHN R. FORREST, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 10270-03L. Filed September 29, 2005.
John R. Forrest, pro se.
Mary Ann Waters, for respondent.
MEMORANDUM OPINION
GALE, Judge: This case is before us on respondent's motion
for summary judgment on the question of whether he may proceed
with a levy to collect petitioner's outstanding liabilities for
income taxes for the taxable years 1991, 1992, 1993, and 1994,
and whether a penalty should be imposed on petitioner pursuant to
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