Janice Bullock - Page 1

                                  T.C. Memo. 2006-6                                   


                               UNITED STATES TAX COURT                                


                            JANICE BULLOCK, Petitioner v.                             
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 6713-02L.             Filed January 17, 2006.               


               Janice Bullock, pro se.                                                
               Carol-Lynn E. Moran, for respondent.                                   


                                 MEMORANDUM OPINION                                   

               CHIECHI, Judge:  This case arises from a petition filed in             
          response to a notice of determination concerning collection                 
          action(s) under section 63201 and/or 6330 (notice of determina-             
          tion).                                                                      


               1All section references are to the Internal Revenue Code in            
          effect at all relevant times.                                               




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