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SCIBILIA v. COMMISSIONER

Dkt. No. 8085-04L.

89 T.C.M. 1043 (2005)

T.C. Memo. 2005-79

Olivia Scibilia v. Commissioner.

United States Tax Court.

April 11, 2005.

Attorney(s) appearing for the Case

Olivia Scibilia, pro se;

Marie E. Small, for respondent.

MEMORANDUM OPINION

LARO, Judge:

Petitioner petitioned the Court under section 6330(d) to review a determination of the Commissioner's Office of Appeals (Appeals) sustaining respondent's proposed levy upon her property.1 Respondent proposed the levy to collect 1998 Federal income taxes with additions thereto totaling approximately $331,202.39.2 Respondent has filed a motion for summary judgment under...

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