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SAPP v. COMMISSIONER

Dkt. No. 5759-02L.

91 T.C.M. 1177 (2006)

T.C. Memo. 2006-104

Kenneth A. Sapp v. Commissioner.

United States Tax Court.

May 15, 2006.

Attorney(s) appearing for the Case

Kenneth A. Sapp, pro se;

Veena Luthra, for respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

GALE, Judge:

Pursuant to section1 6330(d)(1), petitioner seeks review of respondent's determination to proceed with a levy to collect petitioner's Federal income tax liabilities for taxable years 1990, 1991, 1992, 1993, and 1996. We hold that respondent may proceed with collection.

FINDINGS OF FACT

At the time he filed the petition, petitioner resided in Powhatan, Virginia...

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