Llwellyn Greene-Thapedi - Page 2

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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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