T.C. Memo. 2005-57 UNITED STATES TAX COURT JOSEPH T. HAYES AND MARILYN HAYES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 7699-02L. Filed March 28, 2005. Joseph T. Hayes and Marilyn Hayes, pro sese. Theresa G. McQueeney, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION THORNTON, Judge: Pursuant to section 6330(d), petitioners seek review of an Appeals Office determination sustaining a proposed levy.1 1 Unless otherwise indicated, section references are to the Internal Revenue Code, as amended.Page: 1 2 3 4 5 6 Next
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