Estate of Nancy Sblendorio, Deceased, Michael F. Poppo, Executor - Page 1















                                 T.C. Memo. 2007-94                                   


                               UNITED STATES TAX COURT                                


          ESTATE OF NANCY SBLENDORIO, DECEASED, MICHAEL F. POPPO, EXECUTOR,           
                                    Petitioner v.                                     
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 12325-05L.               Filed April 23, 2007.              


               Eugene B. Fischer, for petitioner.                                     
               Michelle L. Maniscalco, for respondent.                                


                                 MEMORANDUM OPINION                                   

               GOEKE, Judge:  This case is before the Court for review of a           
          Notice of Determination Concerning Collection Action(s) Under               
          Section 6320 and/or 6330 (notice of determination).1  Respondent            

               1Unless otherwise indicated, all section references are to             
          the Internal Revenue Code, as amended, and all Rule references              
                                                             (continued...)           





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