T.C. Memo. 2007-43 UNITED STATES TAX COURT JERRY JOE KERR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 22838-04L. Filed February 22, 2007. Joseph R. Borich III, for petitioner. Dennis R. Onnen and James E. Cannon, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION THORNTON, Judge: Pursuant to section 6330, petitioner seeks review of a proposed levy.1 The only issue is whether respondent’s settlement officer abused his discretion in 1 Unless otherwise indicated, all section references are to the Internal Revenue Code, as amended.Page: 1 2 3 4 5 6 7 8 9 Next
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