ALAN M. v. COMMISSIONER

Docket No. 9567-01L.

83 T.C.M. 1738 (2002)

T.C. Memo. 2002-129

Alan M. and Marcia F. Schulman v. Commissioner.

United States Tax Court.

Filed May 29, 2002.


Attorney(s) appearing for the Case

Alan M. and Marcia F. Schulman, pro sese.

James E. Schacht, for the respondent.


MEMORANDUM FINDINGS OF FACT AND OPINION

RUWE, Judge.

Petitioners were issued a notice of determination pursuant to section 6330(c)(3),1 in which it was determined that a proposed levy should proceed for petitioners' unpaid tax liabilities. Petitioners filed a petition for judicial review under section 6330(d)(1)(A) from that determination. The only issue for decision is whether the settlement officer abused her discretion in...

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