United States Tax Court December 30, 2009, No. 1318-07L (Carney v. Comm'r)

T.C. Memo. 2009-310

UNITED STATES TAX COURT

IVAN GALE CARNEY, Petitioner v.

COMMISSIONER OF INTERNAL REVENUE, Respondent

Docket No. 1318-07L. Filed December 30, 2009.

Ivan Gale Carney, pro se.

G. Chad Barton, for respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

THORNTON, Judge: Pursuant to section 6330(d), petitioner

seeks review of respondent’s determination to proceed with a

levy.