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PERKINS v. COMMISSIONER

Docket No. 21997-04L.

129 T.C. 58 (2007)

129 T.C. No. 7

ROBERT L. PERKINS, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed September 13, 2007.

Attorney(s) appearing for the Case

Robert L. Perkins, pro se.

James M. Klein, for respondent.

GALE, Judge:

Pursuant to section 6330(d)(1),1 petitioner seeks review of respondent's determination to proceed with a levy to collect petitioner's Federal income tax liability for taxable year 2000. We conclude that respondent may proceed with collection.

FINDINGS OF FACT

Some of the facts have been stipulated and are so found. The stipulation of facts and the accompanying exhibits are incorporated herein by this...

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