T.C. Memo. 2006-238
UNITED STATES TAX COURT
LOUIS P. MITCHELL, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 19258-04L. Filed November 6, 2006.
Louis P. Mitchell, pro se.
David R. Jojola and Elaine Fuller, for respondent.
MEMORANDUM OPINION
SWIFT, Judge: This matter is before us on respondent’s
Rule 121 motion for summary judgment and petitioner’s opposition
thereto.
The issue for decision is whether respondent’s Appeals
Office abused its discretion in sustaining a notice of levy
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