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SON GEE WINE & LIQUORS, INC. v. COMMISSIONER OF INTERNAL REVENUE

Docket No. 7618-10L.

T.C. Memo. 2013-62

SON GEE WINE & LIQUORS, INC., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Tax Court.

Filed February 27, 2013.

Attorney(s) appearing for the Case

James J. Mahon , for petitioner.

Mimi M. Wong , for respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

VASQUEZ, Judge.

This case is before the Court on a petition for review of a Notice of Determination Concerning Collection Action(s) Under Section 6320 and/or 6330 (notice of determination).1 Petitioner seeks review of respondent's determination to proceed with the proposed levies and to sustain the notices of Federal tax lien (NFTLs).

FINDINGS OF FACT

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