Kevin F. Foley and Shula K. Foley - Page 1

                                 T.C. Memo. 2007-242                                  

                               UNITED STATES TAX COURT                                

                  KEVIN F. FOLEY AND SHULA K. FOLEY, Petitioners v.                   
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 11602-06L.             Filed August 23, 2007.               

               Mark A Pridgeon, for petitioners.                                      

               Trent D. Usitalo, for respondent.                                      

                                 MEMORANDUM OPINION                                   
               SWIFT, Judge:  This matter is before us under Rule 121 on              
          the parties’ cross-motions for summary judgment.  The underlying            
          issue in this collection case is whether respondent’s Appeals               
          Office abused its discretion in sustaining respondent’s proposed            
          levy action against petitioners’ residence.                                 

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Last modified: November 10, 2007