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PRATER v. COMMISSIONER

Dkt. No. 22188-06L.

94 T.C.M. 209 (2007)

T.C. Memo. 2007-241

Bobby J. Prater v. Commissioner.

United States Tax Court.

August 22, 2007.

Attorney(s) appearing for the Case

Paul R. Tom, for petitioner.

Elizabeth Downs, for respondent.

MEMORANDUM OPINION

MARVEL, Judge:

This matter is before the Court on respondent's motion for summary judgment, filed under Rule 121.1

Background

This is an appeal from respondent's determination upholding the proposed use of a levy to collect petitioner's unpaid Federal income tax liabilities for 1999, 2000, 2003, and 2004. Petitioner resided in Hominy, Oklahoma, when the petition was filed.

Petitioner...

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