Giaquinto v. Comm'r

CESARE GIAQUINTO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Giaquinto v. Comm'r

Docket No. 3757-11L

United States Tax Court

T.C. Memo 2013-150; 2013 Tax Ct. Memo LEXIS 153; 105 T.C.M. (CCH) 1862;

June 12, 2013, Filed

Decision will be entered for respondent.

Suzanne A. Ascher, for petitioner.

Jessica R. Browde, Gerard Mackey, and Eugene A. Kornel, for respondent.

MARVEL, Judge.

MARVEL

MEMORANDUM FINDINGS OF FACT AND OPINION

MARVEL, Judge: Pursuant to section 6330(d), petitioner seeks review of respondent's determination to proceed with the collection by levy of the following outstanding…