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 toPage: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 Next
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