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DAHLIN v. COMMISSIONER

Dkt. No. 11555-05L.

94 T.C.M. 388 (2007)

T.C. Memo. 2007-310

Peter D. Dahlin Attorney at Law, P.S. v. Commissioner.

United States Tax Court.

October 11, 2007.

Attorney(s) appearing for the Case

Robert E. Kovacevich, for petitioner.

Catherine L. Campbell, for respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

WHERRY, Judge:

This case is before the Court on a petition for judicial review of a Notice of Determination Concerning Collection Action(s) Under Section 6320 and/or 6330.1 The issue for decision is whether respondent may proceed with collection by levy of petitioner's 2000 corporate income tax.

FINDINGS OF FACT

Some of the facts have been stipulated by the parties. The...

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