T.C. Memo. 2004-87
UNITED STATES TAX COURT
GERALD L. AND JESSICA P. FREY, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 2703-03L. Filed March 26, 2004.
Gerald L. and Jessica P. Frey, pro sese.
Veena Luthra, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
CHIECHI, Judge: Petitioners filed the petition in this case
in response to a notice of determination concerning collection
action(s) under section 6320 and/or 6330 (notice of
determination).
We must decide whether respondent abused respondent’s
discretion in determining to proceed with the collection action
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