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CHANDLER v. COMMISSIONER

Dkt. No. 6201-02L.

89 T.C.M. 1133 (2005)

T.C. Memo. 2005-99

Merry J. Chandler v. Commissioner.

United States Tax Court.

May 9, 2005.

Attorney(s) appearing for the Case

Merry J. Chandler, pro se.

Ann M. Welhaf and Jeffrey E. Gold, for respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

HALPERN, Judge.

This case is before the Court to review a determination (the determination) made by respondent's Appeals Office (Appeals) that respondent may proceed to collect by levy petitioner's tax liabilities for her 1988, 1993, 1994, 1996, 1997, and 1998 taxable (calendar) years. We review the determination pursuant to section 6330(d)(1).1 At the start of the trial in this case, respondent...

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