Carol A. Black and William R. Adams - Page 1

                                 T.C. Memo. 2002-307                                  

                               UNITED STATES TAX COURT                                

              CAROL A. BLACK AND WILLIAM R. ADAMS, JR., Petitioners v.                
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 6443-01L.              Filed December 17, 2002.             

               Carol A. Black and William R. Adams, Jr., pro sese.                    
               Jack T. Anagnostis, for respondent.                                    

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               COHEN, 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.  The issues for                   
          decision are whether the Appeals officer conducting the hearing             
          abused his discretion in refusing to accept petitioners’ proposal           
          for an installment agreement and whether petitioners are liable             

Page:   1  2  3  4  5  6  Next

Last modified: May 25, 2011