COLVIN, Judge:
Petitioner filed the petition in this case under section 6330(d) seeking our review of respondent's determination that use of a jeopardy levy was appropriate. The sole issue for decision in this Opinion is whether the Tax Court has jurisdiction to review respondent's determination that a jeopardy levy was appropriate. We hold that we do.
Section references are to the Internal Revenue Code as amended.
FINDINGS OF FACT
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.