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Llwellyn Greene-Thapedi, pro se.
Robert T. Little and Michael F. O’Donnell, for respondent.
OPINION
THORNTON, Judge: Pursuant to section 6330(d), petitioner
seeks review of respondent’s determination to proceed with a
proposed levy.1
Background
When she petitioned this Court, petitioner resided in
Chicago, Illinois.
Stipulated Decision for 1992 Taxable Year
On June 5, 1997, in a prior deficiency proceeding involving
petitioner’s 1992 taxable year, this Court entered a stipulated
decision that petitioner had a $10,195 deficiency in income tax
due but owed no additions to tax or penalties. The parties
stipulated that interest would be assessed as provided by law and
that effective upon entry of the decision by the Court,
petitioner waived the restrictions contained in section 6213(a)
prohibiting assessment and collection of the deficiency (plus
statutory interest) until the decision of the Tax Court becomes
final.
1 All section references are to the Internal Revenue Code,
as amended.
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