United States Tax Court June 14, 2004, 219-02L (Marty J. Meehan v. Commissioner)

122 T.C. No. 23

UNITED STATES TAX COURT

MARTY J. MEEHAN, Petitioner v.

COMMISSIONER OF INTERNAL REVENUE, Respondent

Docket No. 219-02L. Filed June 14, 2004.

Before the effective date of sec. 6330, I.R.C., R

served a continuing wage levy on P’s employer. After

the effective date of sec. 6330, I.R.C., R levied P’s

severance pay pursuant to the continuing wage levy.