MEMORANDUM FINDINGS OF FACT AND OPINION
LARO, Judge.
Petitioner petitioned the Court under section 6330(d) to review respondent's determination on a proposed levy. We must decide whether to sustain that determination. We shall. Section references are to the Internal Revenue Code as applicable herein.
FINDINGS OF FACT
Most facts were stipulated. We incorporate herein by this reference the parties' stipulation of facts and the accompanying...
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