Rose Lynn Richmond - Page 1















                                 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 tax               











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Last modified: March 27, 2008