LUNSFORD v. COMMISSIONER

Docket No. 18071-99L.

117 T.C. 183 (2001)

117 T.C. No. 17

JOSEPH D. AND WANDA S. LUNSFORD, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed November 30, 2001.


Attorney(s) appearing for the Case

Joyce M. Griggs, for petitioners.

Ross M. Greenberg, for respondent.


OPINION

RUWE, Judge:

This case arises from a petition for judicial review filed under section 6330(d)(1)(A).1 We have previously decided that we have jurisdiction in this case. See Lunsford v. Commissioner, 117 T.C. 159 (2001). For convenience, we combine the facts, which are not in dispute, with our opinion.

Section 6331(a) authorizes the Commissioner to levy against property...

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