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CASEY v. COMMISSIONER

Docket No. 812-02L.

88 T.C.M. 332 (2004)

T.C. Memo. 2004-228

Benedict John Casey, v. Commissioner.

United States Tax Court.

October 7, 2004.

Attorney(s) appearing for the Case

Benedict John Casey, pro se;

Daniel N. Price, for respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

THORNTON, Judge:

Pursuant to section 6330(d), petitioner seeks review of an Appeals Office determination sustaining respondent's proposed levy to collect his unpaid 1992 Federal income taxes.1

FINDINGS OF FACT2

The parties have stipulated certain facts which we incorporate herein by this reference. When petitioner filed his petition...

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