HAYES v. COMMISSIONER

Dkt No. 7699-02L.

89 T.C.M. 928 (2005)

T.C. Memo. 2005-57

Joseph T. Hayes and Marilyn Hayes v. Commissioner.

United States Tax Court.

March 28, 2005.


Attorney(s) appearing for the Case

Joseph T. Hayes and Marilyn Hayes, pro sese.

Theresa G. McQueeney, for respondent.


MEMORANDUM FINDINGS OF FACT AND OPINION

THORNTON, Judge.

Pursuant to section 6330(d), petitioners seek review of an Appeals Office determination sustaining a proposed levy.1

FINDINGS OF FACT

The parties have stipulated most of the relevant facts, which we incorporate herein by this reference. When petitioners filed their petition, they resided in Flushing, New York.

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