T.C. Memo. 2003-260 UNITED STATES TAX COURT JAMES BENSON DUNHAM AND MELANIE A. DUNHAM, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 7029-02L. Filed September 8, 2003. Jerry Arthur Jewett, for petitioners. Michelle M. Lippert, for respondent. MEMORANDUM OPINION HAINES, Judge: The petition in this case was filed in response to the Notice of Determination Concerning Collection Action(s) Under Section 6320 and/or 6330. After concessions,1 1 The notice of determination was issued for, and this petition was filed for, 1997 and 1999. The parties subsequently (continued...)Page: 1 2 3 4 5 6 7 8 9 Next
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