T.C. Memo. 2007-163 UNITED STATES TAX COURT ROGER PAVLICA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 5861-06L. Filed June 21, 2007. Frederick J. O’Laughlin, for petitioner. Abbey B. Garber, for respondent. MEMORANDUM OPINION SWIFT, Judge: Petitioner seeks review of respondent’s notice of determination sustaining respondent’s notice of levy relating to petitioner’s 1997, 1998, 1999, and 2001 Federal income tax liabilities. Unless otherwise indicated, all section references are to the Internal Revenue Code in effect at all relevant times.Page: 1 2 3 4 5 6 NextLast modified: November 10, 2007