T.C. Memo. 2007-208
UNITED STATES TAX COURT
CORRIE MILES, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 16887-05L. Filed July 31, 2007.
Thanasi K. Preovolos, for petitioner.
Karen Nicholson Sommers, for respondent.
MEMORANDUM OPINION
VASQUEZ, Judge: Pursuant to section 6330(d),1 petitioner
seeks review of respondent’s determination to proceed with
collection of her unpaid 1997 and 1998 income tax liabilities.
1 Unless otherwise indicated, all section references are to
the Internal Revenue Code as amended, and all Rule references are
to the Tax Court Rules of Practice and Procedure.
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Last modified: November 10, 2007