T.C. Memo. 2006-141
UNITED STATES TAX COURT
AARON T. AND LINDA K. BALL, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 17212-04L. Filed July 5, 2006.
Aaron T. and Linda K. Ball, pro sese.
Wesley J. Wong, for respondent.
MEMORANDUM OPINION
VASQUEZ, Judge: This case was commenced in response to a
Notice of Determination Concerning Collection Action(s) Under
Section 63201 and/or 6330. The issues for decision are: (1)
Whether respondent may proceed with collection of petitioners’
1 Unless otherwise indicated, all section references are to
the Internal Revenue Code in effect for the year in issue, and
all Rule references are to the Tax Court Rules of Practice and
Procedure.
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