Catherine Beverly, (2005)
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Catherine Beverly, (2005)
T.C. Memo. 2005-41
UNITED STATES TAX COURT CATHERINE BEVERLY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 10774-03L. Filed March 7, 2005.P filed a bankruptcy petition. R subsequently issued to P a Final Notice of Intent to Levy and Notice of Your Right to Hearing (final notice of intent to levy) under sec. 6330, I.R.C. After P's bankruptcy case was closed, R issued to P a Notice of Determination Concerning Collection Action(s). P filed with the Court a Petition for Lien or Levy Action. R filed a Motion for Summary Judgment, and a supplement thereto.Held: The final notice of intent to levy was issued to P in violation of the automatic stay imposed under 11 U.S.C. sec. 362(a) (2000) and was invalid and of no effect. Held, further, R's Motion for Summary Judgment, as supplemented, is denied, and a decision will be entered...See the full content of this document
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