FUSARO v. COMMISSIONER

Docket No. 13282-01L.

86 T.C.M. 731 (2003)

T.C. Memo. 2003-345

Louis Fusaro v. Commissioner.

United States Tax Court.

Filed December 29, 2003.


Attorney(s) appearing for the Case

Willard D. Horwich, for the petitioner.

Irene S. Carroll, for the respondent.


MEMORANDUM FINDINGS OF FACT AND OPINION

COHEN, Judge.

The petition in this case was filed in response to a Notice of Determination Concerning Collection Action(s) Under Section 6320 and/or 6330 (notice of determination). The issue for decision is whether respondent may levy on petitioner's pension to collect a tax liability owed by petitioner for 1990 through 1994.

Unless otherwise indicated, all section references are to the Internal Revenue Code...

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