MEMORANDUM FINDINGS OF FACT AND OPINION
COHEN, Judge.
The petition in this case was filed in response to a Notice of Determination Concerning Collection Action(s) Under Section 6320 and/or 6330 (notice of determination). The issue for decision is whether respondent may levy on petitioner's pension to collect a tax liability owed by petitioner for 1990 through 1994.
Unless otherwise indicated, all section references are to the Internal Revenue Code...
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