Francis A. Morlino - Page 2

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               Timothy J. Burke, for petitioner.                                      
               Nina P. Ching and John V. Cardone, for respondent.                     

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               HALPERN, Judge:  This case is before the Court to review a             
          determination made by respondent’s Appeals Office that respondent           
          may proceed to collect by levy unpaid taxes with respect to                 
          petitioner’s 2001 tax year.  We review the determination pursuant           
          to section 6330(d)(1).                                                      
               Unless otherwise indicated, all section references are to              
          the Internal Revenue Code of 1986, as amended, and all Rule                 
          references are to the Tax Court Rules of Practice and Procedure.            
                                  FINDINGS OF FACT                                    
               Petitioner resided in Kingston, Massachusetts, at the time             
          the petition was filed.                                                     
               On November 1, 2002, respondent issued to petitioner a Final           
          Notice–Notice of Intent to Levy and Notice of Your Right to a               
          Hearing.  The notice concerns petitioner’s unpaid Federal income            
          tax liability for 2001 of approximately $4,780 (the unpaid tax).            
               By letter dated November 15, 2002, petitioner’s attorney,              
          Timothy J. Burke, submitted to the Internal Revenue Service (IRS)           
          on petitioner’s behalf an IRS Form 12153, Request for a                     
          Collection Due Process Hearing.  On an attachment to the Form               
          12153, petitioner asserts:  “It is in the best interest of the              

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