Bianca Lavinia Gilmore v. Commissioner

T.C. Memo. 2019-97

UNITED STATES TAX COURT BIANCA LAVINIA GILMORE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 14479-17L. Filed August 6, 2019. Bianca Lavinia Gilmore, pro se. Laura J. Mullin, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION GALE, Judge: Pursuant to section 6330(d)(1),1 petitioner seeks review of the determination of respondent’s Office of Appeals (Appeals) to sustain a 1 Unless otherwise indicated, all section references are to the Internal Revenue Code of 1986, as amended and in effect at all relevant times. -2- [*2] proposed levy to collect…