Roger and Lora Carter - Page 1

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                                 T.C. Memo. 2007-25                                   


                               UNITED STATES TAX COURT                                


                        ROGER AND LORA CARTER, Petitioners v.                         
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 20719-04L.            Filed February 6, 2007.               


               Terri A. Merriam, for petitioners.                                     
               Gregory M. Hahn and Thomas N. Tomashek, for respondent.                


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               HAINES, Judge:  Petitioners filed a petition with this Court           
          in response to a Notice of Determination Concerning Collection              
          Action(s) Under Section 6320 and/or 6330 (notice of                         
          determination) for 1981 through 1988.1  Pursuant to section                 

               1  Unless otherwise indicated, all section references are to           
                                                             (continued...)