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REED v. COMMISSIONER

Docket No. 27604-11L.

141 T.C. 248 (2013)

TOM REED, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed September 23, 2013.

Attorney(s) appearing for the Case

George W. Connelly, Jr. , Heather M. Pesikoff , and Renesha N. Fountain , for petitioner.

David Baudilio Mora and Gordon P. Sanz , for respondent.

OPINION

KROUPA, Judge:

This collection review matter is before the Court because petitioner challenges a determination notice. See sec. 6330(d)(1).1 Respondent issued the determination notice sustaining a final notice of intent to levy (proposed levy action). The primary issue we are asked to decide is whether respondent abused his discretion in sustaining the proposed levy action. We hold he did not.

Determining...

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