DRAKE v. COMMISSIONER

Docket No. 20454-03L.

125 T.C. 201 (2005)

125 T.C. No. 9

GREGORY DRAKE, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed October 12, 2005.


Attorney(s) appearing for the Case

Timothy J. Burke, for petitioner.

Louise R. Forbes, for respondent.


OPINION

WELLS, Judge:

Respondent's Office of Appeals (Appeals Office) determined that a proposed levy should be sustained against petitioner, who timely filed a petition for review of the determination. We review the determination for abuse of discretion. Unless otherwise indicated, all section references are to the Internal Revenue Code, as amended.

Background

Some of the facts have been stipulated and are so found. The stipulation...

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