HOLLIDAY v. COMMISSIONER

Docket No. 13020-02L.

88 T.C.M. 41 (2004)

T.C. Memo. 2004-172

Tim W. Holliday v. Commissioner.

United States Tax Court.

July 22, 2004.


Attorney(s) appearing for the Case

Tim W. Holliday, pro se;

Laurel M. Costen, for respondent.


MEMORANDUM OPINION

GALE, Judge.

This case arises from a petition for review under section 6330(d)1 of respondent's determination to proceed with a proposed levy to collect petitioner's 1992, 1993, 1994, 1995, 1996, 1997, and 1998 Federal income tax liabilities. The issue for decision is whether respondent may proceed with the proposed levy. We hold that he may.

Background

Petitioner was a resident of...

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