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CRAIG v. COMMISSIONER

Docket No. 14649-01L.

119 T.C. 252 (2002)

119 T.C. No. 15

MICHAEL CRAIG, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed November 14, 2002.

Attorney(s) appearing for the Case

Michael Craig, pro se.

Anne W. Durning, for respondent.

OPINION

LARO, Judge:

Petitioner, while residing in Scottsdale, Arizona, petitioned the Court under section 6330(d)(1) to review respondent's determination as to his proposed levy upon petitioner's property. Respondent proposed the levy to collect Federal income taxes of approximately $10,656.55 for 1990, $12,192.27 for 1991, $18,437.01 for 1992, and $307.63 for 1995.1 Currently, the case is before the Court on respondent...

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