BOYER v. COMMISSIONER

Docket No. 8241-02L.

86 T.C.M. 615 (2003)

T.C. Memo. 2003-322

Ronald E. Boyer v. Commissioner.

United States Tax Court.

Filed November 20, 2003.


Attorney(s) appearing for the Case

Ronald E. Boyer, pro se.

Jason W. Anderson, for the respondent.


MEMORANDUM OPINION

KROUPA, Judge.

Petitioner filed his petition under section 6330(d)1 seeking review of respondent's determination to proceed with a proposed levy to collect petitioner's 1986 and 1987 Federal income tax liabilities. The sole issue for decision is whether respondent's determination to proceed with the proposed collection activity is an abuse of discretion. We hold it is not.

This case was submitted fully...

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