MEEHAN v. COMMISSIONER

Docket No. 219-02L.

122 T.C. 396 (2004)

122 T.C. No. 23

MARTY J. MEEHAN, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed June 14, 2004.


Attorney(s) appearing for the Case

Daniel J. Arno, for petitioner.

Anne D. Melzer, for respondent.


OPINION

THORNTON, Judge:

Pursuant to sections 6320(c) and 6330(d), petitioner filed a petition for review of an Appeals Office determination sustaining a notice of Federal tax lien filing.1 The primary issue is whether petitioner is entitled to a section 6330 Appeals Office hearing with respect to his challenge of a levy upon his severance pay that occurred after the effective date of section 6330 pursuant to a continuing...

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