United States Tax Court May 9, 2005, No. 6201-02L (Chandler v. Comm'r)

T.C. Memo. 2005-99

UNITED STATES TAX COURT

MERRY J. CHANDLER, Petitioner v.

COMMISSIONER OF INTERNAL REVENUE, Respondent

Docket No. 6201-02L. Filed May 9, 2005.

Held: R’s Appeals officer did not abuse his

discretion by sustaining a determination to proceed

with collection by levy of P’s unpaid liabilities

following a telephonic conversation and an exchange of

correspondence with P.