T.C. Memo. 2005-245
UNITED STATES TAX COURT
DAVIS AND LOIS ETKIN, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 7627-02L, 17722-03L. Filed October 20, 2005.
Davis and Lois Etkin, pro se.
Michelle L. Maniscalco, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
GOEKE, Judge: These consolidated cases concern: (1) A
notice of determination concerning collection action (notice of
determination) upholding liens under section 6320 for
petitioners’ taxable years 1997 through 1999; (2) a notice of
determination upholding a levy under section 6330 for
petitioners’ taxable year 1999; (3) a notice of determination
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