T.C. Memo. 2007-27 UNITED STATES TAX COURT A-Z OPTICS, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 18932-05L. Filed February 6, 2007. Kenneth D. Perkins, for petitioner. Russell F. Kurdys, for respondent. MEMORANDUM OPINION THORNTON, Judge: Pursuant to section 6330, petitioner seeks review of a proposed levy.1 Respondent has moved for summary 1 Unless otherwise indicated, all Rule references are to the Tax Court Rules of Practice and Procedure, and all section references are to the Internal Revenue Code, as amended.Page: 1 2 3 4 5 6 7 8 Next
Last modified: May 25, 2011