T.C. Memo. 2007-325
UNITED STATES TAX COURT
CARL KLEIN, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 7162-06L, 7163-06L. Filed October 30, 2007.
Robert E. McKenzie and Kathleen M. Lach, for petitioner.
Gregory J. Stull and Gorica B. Djuraskovic, for respondent.
MEMORANDUM OPINION
JACOBS, Judge:1 The petitions in these consolidated cases
were each filed in response to a Notice of Determination
Concerning Collection Action(s) Under Section 6320 and/or 6330
1These cases were assigned to Judge Julian I. Jacobs for
disposition by order of the Chief Judge on August 20, 2007.
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Last modified: November 10, 2007