T.C. Memo. 2002-224
UNITED STATES TAX COURT
TERRI ARMSTRONG, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 10744-01L. Filed September 9, 2002.
Terri Armstrong, pro se.
Inga C. Plucinski, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
CHIECHI, Judge: The petition in this case was filed in
response to a “NOTICE OF DETERMINATION CONCERNING COLLECTION
ACTION(S) UNDER SECTION 6320 and/or 6330" (notice of determina-
tion).
We must consider whether respondent abused respondent’s
discretion in determining in the notice of determination to
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