Ranuio v. Comm'r

MARK RANUIO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Ranuio v. Comm'r

Docket No. 4185-08L

United States Tax Court

T.C. Memo 2010-178; 2010 Tax Ct. Memo LEXIS 213; 100 T.C.M. (CCH) 123;

August 9, 2010, Filed

Decision will be entered for respondent.

Steven A. Malcoun, for petitioner.

Jeremy L. McPherson, for respondent.

MARVEL, Judge.

MARVEL

MEMORANDUM FINDINGS OF FACT AND OPINION

MARVEL, Judge: Pursuant to section 6330(d), 1 petitioner seeks review of respondent's determination to sustain a levy to collect petitioner's unpaid 2005 Federal income tax liability.

FINDINGS OF FACT

Some of the…