T.C. Memo. 2005-263 UNITED STATES TAX COURT DOROTHY ANN MAGEE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 5682-04L. Filed November 16, 2005. P filed a petition for judicial review pursuant to sec. 6330, I.R.C., in response to a determination by R that levy action was appropriate for taxable year 1996. Held: R’s determination to proceed with collection action is sustained. Held, further, under the facts and circumstances, R’s denial of equitable relief under sec. 6015(f), I.R.C., is sustained. Dorothy Ann Magee, pro se. Fred E. Green, Jr., for respondent.Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
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