T.C. Memo. 2002-14 UNITED STATES TAX COURT SIMONE JOYE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 10338-00L. Filed January 14, 2002. Simone Joye, pro se. Gerard Mackey, 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). The issues remaining for decision are: (1) Did respondent correctly determine in the notice ofPage: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
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