T.C. Memo. 2007-89 UNITED STATES TAX COURT ESTATE OF MELVINE B. ATKINSON, DECEASED, CHRISTOPHER J. MACQUARRIE, PERSONAL REPRESENTATIVE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 2865-05L. Filed April 17, 2007. A petition was filed on behalf of the estate 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 is sustained. Mitchell I. Horowitz, for petitioner. Stephen R. Takeuchi, for respondent.Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 NextLast modified: November 10, 2007