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
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