T.C. Memo. 2006-104
UNITED STATES TAX COURT
KENNETH A. SAPP, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 5759-02L. Filed May 15, 2006.
Kenneth A. Sapp, pro se.
Veena Luthra, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
GALE, Judge: Pursuant to section1 6330(d)(1), petitioner
seeks review of respondent's determination to proceed with a levy
to collect petitioner's Federal income tax liabilities for
1 Unless otherwise indicated, all section references are to
the Internal Revenue Code of 1986, as in effect for the taxable
years in issue.
Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011