T.C. Memo. 2005-135
UNITED STATES TAX COURT
RAYMOND AND CYNTHIA TURNER-SIMMONS, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 3151-03L. Filed June 9, 2005.
Raymond and Cynthia Turner-Simmons, pro sese.
John W. Sheffield III, 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 (Appeals) that
respondent may proceed to collect by levy unpaid taxes with
respect to petitioners’ 1995 tax year (1995). We review that
determination pursuant to section 6330(d)(1).
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