T.C. Memo. 2002-177
UNITED STATES TAX COURT
MICHAEL SPONBERG, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 7073-00L. Filed July 29, 2002.
Michael Sponberg, pro se.
Willis B. Douglass, 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 correctly determined in
the notice of determination to proceed with the collection action
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