T.C. Memo. 2005-79 UNITED STATES TAX COURT OLIVIA SCIBILIA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 8085-04L. Filed April 11, 2005. Olivia Scibilia, pro se. Marie E. Small, for respondent. MEMORANDUM OPINION LARO, Judge: Petitioner petitioned the Court under section 6330(d) to review a determination of the Commissioner’s Office of Appeals (Appeals) sustaining respondent’s proposed levy upon her property.1 Respondent proposed the levy to collect 1998 Federal 1 Unless otherwise noted, section references are to the applicable versions of the Internal Revenue Code. Rule (continued...)Page: 1 2 3 4 5 Next
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