Leonard Parker - Page 8

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          discretion when respondent sustained the proposed levy to collect           
          petitioner’s unpaid income tax liabilities for 1986 through 1996.           
               We have considered the arguments of the parties that were              
          not specifically addressed in this opinion.  Those arguments are            
          either without merit or irrelevant to our decision.                         
               To reflect the foregoing,                                              

                                                  Decision will be entered            
                                             for respondent.                          































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