T.C. Memo. 2005-279
UNITED STATES TAX COURT
PATRICIA ANN BLOCKER, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 3129-04L. Filed December 1, 2005.
Donald R. Williams, for petitioner.
Daniel N. Price, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
COHEN, Judge: This proceeding was commenced in response to
a Notice of Determination Concerning Collection Action(s) Under
Section 6320 and/or 6330. The issue for decision is whether
respondent correctly assessed petitioner’s underlying tax
liability, which, in turn, depends on whether the statutory
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