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RUHAAK v. COMMISSIONER

Docket No. 21542-17L.

157 T.C. 103 (2021)

157 T.C. No. 9

WILLIAM E. RUHAAK, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed November 16, 2021.

Attorney(s) appearing for the Case

William E. Ruhaak, pro se.

Megan E. Heinz , for respondent.

Pursuant to section 6330(d)(1),1 petitioner seeks review of the determination of the Internal Revenue Service (IRS) Office of Appeals (Appeals)2 to sustain a proposed levy to collect petitioner's unpaid Federal income tax for taxable year 2013. The issues for decision are: (1...

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