T.C. Memo. 2006-150
UNITED STATES TAX COURT
ROY AND ANTONETTE BARNES, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 10788-05L. Filed July 24, 2006.
Terri A. Merriam, Jaret R. Coles, Asher B. Bearman, and
Jennifer A. Gellner, for petitioners.
Thomas N. Tomashek and Gregory M. Hahn, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
LARO, Judge: Petitioners petitioned the Court under section
6330(d) to review the determination of respondent’s Office of
Appeals (Appeals) sustaining a proposed levy relating to $342,012
of Federal income taxes (inclusive of interest) owed by
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