T.C. Summary Opinion 2003-135 UNITED STATES TAX COURT RALPH M. CONLON AND ROSEMARY L. CONLON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 15759-02S. Filed September 29, 2003. Ralph M. Conlon and Rosemary L. Conlon, pro sese. Irene S. Carroll, for respondent. ARMEN, Special Trial Judge: This case was heard pursuant to the provisions of sections 6330(d) and 7463.1 The decision to be entered is not reviewable by any other court, and this opinion should not be cited as authority. Respondent issued to petitioners a Notice of Determination Concerning Collections Action(s) Under Section 6320 and/or 6330 1 Unless otherwise indicated, all section references are to the Internal Revenue Code of 1986 as amended.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Next
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