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SCHWERSENSKY v. COMMISSIONER

Docket No. 17983-03L.

92 T.C.M. 177 (2006)

T.C. Memo. 2006-178

Dwight Schwersensky, v. Commissioner.

United States Tax Court.

August 24, 2006.

Attorney(s) appearing for the Case

Dwight Schwersensky, pro se;

Sylvia L. Shaughnessy, for respondent.

MEMORANDUM OPINION

GALE, Judge:

This case is before the Court on respondent's motion for summary judgment on the issue of whether he may proceed by levy to collect unpaid income taxes for petitioner's 2000 tax year. Respondent's motion also seeks a penalty under section 6673.1 A hearing was held thereon. For the reasons set forth below, we shall grant respondent's motion.

Summary judgment is intended to expedite litigation...

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