T.C. Memo. 2008-30
UNITED STATES TAX COURT
JOHN E. AND SANDRA L. WEST, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 5376-06L. Filed February 13, 2008.
Stephen L. Christian, for petitioners.
Spencer T. Stowe, for respondent.
MEMORANDUM OPINION
SWIFT, Judge: Under section 6330, petitioners challenge
respondent’s notice of determination sustaining respondent’s levy
notice.
Unless otherwise indicated, all section references are to
the Internal Revenue Code, and all Rule references are to the Tax
Court Rules of Practice and Procedure.
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Last modified: March 27, 2008