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POINDEXTER v. COMMISSIONER

Docket No. 14428-01L.

122 T.C. 280 (2004)

122 T.C. No. 15

ROBERT EUGENE POINDEXTER, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed March 29, 2004.

Attorney(s) appearing for the Case

Elizabeth A. Maresca and Katherine Scovin (specially recognized), for petitioner.

Peggy Gartenbaum, for respondent.

OPINION

HALPERN, Judge:

This case is before the Court to review a determination made by one of respondent's Appeals officers (the determination) that respondent may proceed to collect by levy unpaid income taxes assessed by respondent against petitioner for 1994 and 1996 (the assessments). We review such determinations pursuant to section 6330(d)(1).1 Petitioner has assigned error...

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