T.C. Memo. 2005-175
UNITED STATES TAX COURT
DONALD A. AND VIRGINIA M. SINGER, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 147-04L. Filed July 18, 2005.
Donald A. Singer and Virginia M. Singer, pro sese.
Pamela L. Mable, for respondent.
MEMORANDUM OPINION
WELLS, Judge: Respondent issued petitioners a Notice of
Determination Concerning Collection Action(s) under Section 6320
and/or 6330 (notice of determination).1 In response to that
notice, petitioners timely filed a petition for lien or levy
1Unless otherwise indicated, all section references are to
the Internal Revenue Code, as amended.
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