CLOUSE v. COMMISSIONER

Dkt. No. 13119-02L.

93 T.C.M. 1215 (2007)

T.C. Memo. 2007-118

Timothy L. Clouse v. Commissioner.

United States Tax Court.

May 9, 2007.


Attorney(s) appearing for the Case

Timothy L. Clouse, pro se.

Anita A. Gill, for respondent.


MEMORANDUM OPINION

WELLS, Judge:

This matter is before the Court on respondent's motion for summary judgment pursuant to Rule 121.1 The issue we must decide is whether respondent may proceed to collect petitioner's outstanding tax liability by levy pursuant to section 6330.

Background

At the time of filing the petition, petitioner resided in Fremont, Ohio.

Petitioner filed a Federal income tax...

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