Michael McAvey & Kathleen McAvey v. Commissioner

T.C. Memo. 2018-142

UNITED STATES TAX COURT MICHAEL MCAVEY AND KATHLEEN MCAVEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 2583-17L. Filed August 30, 2018. John P. Fazzio, for petitioners. Thomas A. Deamus, for respondent. MEMORANDUM OPINION THORNTON, Judge: In this collection due process (CDP) case, petitioners seek review pursuant to section 6330(d)(1) of respondent’s determination to sustain a proposed levy to collect unpaid income tax for 2004 and 2005.1 This 1 Unless otherwise indicated, all section references are to the Internal (continued...) -2- [*2] case is…