Roger Pavlica - Page 1















                                 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.                  






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Last modified: November 10, 2007