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.
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