BRADY v. COMMISSIONER

Docket No. 11146-09L.

136 T.C. 422 (2011)

KEVIN PATRICK BRADY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Tax Court.

Filed April 28, 2011.


Attorney(s) appearing for the Case

Kevin Patrick Brady , pro se.

Anne D. Melzer and Kevin M. Murphy, for respondent.


RUWE, Judge:

The petition in this case was filed in response to a Notice of Determination Concerning Collection Action(s) Under Section 6320 and/or 6330 (notice of determination).1 We must decide whether to sustain the determination by respondent's Appeals Office to collect petitioner's unpaid income tax liability for tax year 2005 by levy.

FINDINGS OF FACT

At the time the petition was filed, petitioner resided...

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