T.C. Memo. 2007-335
UNITED STATES TAX COURT
ROBIN T. HARDIE, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 9713-06L. Filed November 7, 2007.
Robin T. Hardie, pro se.
Karen A. Rennie, for respondent.
MEMORANDUM OPINION
HALPERN, Judge: This case is before the Court to review a
determination (the determination) by respondent’s Appeals Office
(Appeals) to proceed with the collection by levy of petitioner’s
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