Olivia Scibilia - Page 1

                                 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                     

Page:   1  2  3  4  5  Next

Last modified: May 25, 2011