T.C. Memo. 2005-156
UNITED STATES TAX COURT
BRIAN AND TINA NICKLAUS, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 8587-04L. Filed June 27, 2005.
Brian Nicklaus and Tina Nicklaus, pro se.
Aimee R. Lobo-Berg, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
COLVIN, Judge: Respondent sent petitioners a Notice of
Determination Concerning Collection Action(s) Under Sections 6320
and/or 6330 (the levy determination) on April 15, 2004, in which
respondent determined to proceed with collection by levy from
both petitioners of income tax liabilities for 1993 and 1994 and
from Brian Nicklaus for 1995-2000.
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