T.C. Memo. 2004-65 UNITED STATES TAX COURT PHILLIP AND GLADIES AARON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 9879-01L. Filed March 12, 2004. Phillip and Gladies Aaron, pro sese. Catherine L. Campbell, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION VASQUEZ, Judge: This case was commenced in response to a Notice of Determination Concerning Collection Action(s) Under Sections 63201 and 6330. The issue is whether respondent may 1 Unless otherwise indicated, all section references are to the Internal Revenue Code, and all Rule references are to the Tax Court Rules of Practice and Procedure. All amounts are rounded to the nearest dollar.Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 Next
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