T.C. Memo. 2006-178
UNITED STATES TAX COURT
DWIGHT SCHWERSENSKY, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 17983-03L. Filed August 24, 2006.
Dwight Schwersensky, pro se.
Sylvia L. Shaughnessy, for respondent.
MEMORANDUM OPINION
GALE, Judge: This case is before the Court on respondent's
motion for summary judgment on the issue of whether he may
proceed by levy to collect unpaid income taxes for petitioner's
2000 tax year. Respondent's motion also seeks a penalty under
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