FORREST v. COMMISSIONER

Docket No. 10270-03L.

90 T.C.M. 343 (2005)

T.C. Memo. 2005-228

John R. Forrest v. Commissioner.

United States Tax Court.

September 29, 2005.


Attorney(s) appearing for the Case

John R. Forrest, pro se.

Mary Ann Waters, for respondent.


MEMORANDUM OPINION

GALE, Judge:

This case is before us on respondent's motion for summary judgment on the question of whether he may proceed with a levy to collect petitioner's outstanding liabilities for income taxes for the taxable years 1991, 1992, 1993, and 1994, and whether a penalty should be imposed on petitioner pursuant to section 6673(a)(1).1 Petitioner filed a response to respondent's motion, and a hearing was held...

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