United States Tax Court March 31, 2009, 14668-07L (Medical Practice Solutions, LLC, Carolyn Britton, Sole Member v. Commissioner)

132 T.C. No. 7

UNITED STATES TAX COURT

MEDICAL PRACTICE SOLUTIONS, LLC,

CAROLYN BRITTON, SOLE MEMBER, Petitioner v.

COMMISSIONER OF INTERNAL REVENUE, Respondent

Docket No. 14668-07L. Filed March 31, 2009.

Single member LLC failed to pay employment taxes

for several periods. Notices of lien and of intent to

levy were sent to B, sole member of LLC. After hearing

under sec. 6330, I.R.C.