T.C. Memo. 2002-188
UNITED STATES TAX COURT
PAUL V. & DOROTHY S. KAZUNAS, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 10686-01L. Filed August 5, 2002.
Paul V. and Dorothy S. Kazunas, pro sese.
Russell K. Stewart, for respondent.
MEMORANDUM OPINION
COHEN, Judge: Respondent sent to petitioners a Notice of
Determination Concerning Collection Action(s) Under Section 6320
and/or 6330 after conducting a hearing under section 6330. The
hearing was conducted at petitioners’ request in response to a
Notice of Federal Tax Lien Filing and Your Right to a Hearing
Under I.R.C. 6320 for 1990, 1991, 1992, and 1996. Petitioners
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