T.C. Memo. 2006-277
UNITED STATES TAX COURT
WILLIAM M. LEGGETT, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 15167-04L. Filed December 28, 2006.
P filed a petition for judicial review pursuant to
sec. 6330, I.R.C., in response to a determination by R
that levy action is appropriate.
Held: R’s determination to proceed with
collection by levy is sustained;
Held, further, a penalty pursuant to sec. 6673,
I.R.C., is due from P and awarded to the United States
in the amount of $2,500.
William M. Leggett, pro se.
Monica J. Miller, for respondent.
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