McLAINE v. COMMISSIONER

Docket No. 15932-07L.

138 T.C. 228 (2012)

JOHN J. McLAINE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

United States Tax Court.

Filed March 13, 2012.


Attorney(s) appearing for the Case

James R. Walker and Christopher D. Freeman , for petitioner.

Frederick Lockhart and Sarah Barkley , for respondent.


COLVIN, Chief Judge:

This case is before us to review a Notice of Determination Concerning Collection Action(s) under Section 6320 and/or 6330 (notice) issued by respondent's Appeals Office. The notice concerns petitioner's 1999 Federal income tax, and it sustains an Appeals officer's determination that respondent may proceed by levy to collect that tax. We review the notice pursuant to section 6330(d)(1).1

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