INMAN v. COMMISSIONER

MEMORANDUM FINDINGS OF FACT AND OPINION

COLVIN, Judge:

Respondent sent to petitioner a Notice of Determination Concerning Collection Action(s) Under Section 6320 and/or 6330 in which respondent determined that a levy on petitioner's wages was appropriate to satisfy petitioner's outstanding liabilities for Federal income taxes, additions to tax, interest, and fees. On August 31, 1999, those amounts were as follows:

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