A-Z OPTICS, INC. v. COMMISSIONER

Dkt. No. 18932-05L.

93 T.C.M. 877 (2007)

T.C. Memo. 2007-27

A-Z Optics, Inc. v. Commissioner.

United States Tax Court.

February 6, 2007.


Attorney(s) appearing for the Case

Kenneth D. Perkins, for petitioner.

Russell F. Kurdys, for respondent.


MEMORANDUM OPINION

THORNTON, Judge:

Pursuant to section 6330, petitioner seeks review of a proposed levy.1 Respondent has moved for summary judgment pursuant to Rule 121. For the reasons discussed herein, we shall grant respondent's motion.

Background

Petitioner is a corporation with principal place of business in Masontown, Pennsylvania. On April 29,...

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