T.C. Memo. 2006-188
UNITED STATES TAX COURT
DONALD AND YVONNE CLAYTON, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 17704-05L. Filed September 5, 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 $203,798
of Federal income taxes owed by petitioners for 1982 through
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