T.C. Memo. 2005-72 UNITED STATES TAX COURT PATRICIA A. HENDRICKS AND JOHN J. HENDRICKS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 11416-03L. Filed April 5, 2005. Randall M. Willard, for petitioners. John A. Weeda, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION HAINES, Judge: The petition and amended petition in this case were filed in response to Notices of Determination Concerning Collection Action(s) Under Section 6320 and/or 6330 (notices of determination) sent separately to Patricia A. Hendricks (petitioner) and John J. Hendricks (Mr. Hendricks). In the notice of determination sent to petitioner, respondent deniedPage: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
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