T.C. Memo. 2008-59 UNITED STATES TAX COURT ROSE LYNN RICHMOND, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 11405-04L. Filed March 10, 2008. Robert M. Naiman, for petitioner. Mayer Y. Silber, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION GALE, Judge: Petitioner invoked the Court’s jurisdiction under section 6330 to review respondent’s determination to proceed with a proposed levy to collect her unpaid income taxPage: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 NextLast modified: March 27, 2008