T.C. Memo. 2002-51 UNITED STATES TAX COURT VERNICE B. KUGLIN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 2657-00L. Filed February 25, 2002. Joyce Griggs, for petitioner. Ross M. Greenberg, for respondent. MEMORANDUM OPINION FOLEY, Judge: The issue for decision is whether respondent has met the requirements of section 6330.1 1 Unless otherwise indicated, all section references are to the Internal Revenue Code as amended.Page: 1 2 3 4 5 Next
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