T.C. Memo. 2006-151 UNITED STATES TAX COURT GREGORY DRAKE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent* Docket No. 20454-03L. Filed July 24, 2006. Timothy J. Burke, for petitioner. Louise R. Forbes, for respondent. SUPPLEMENTAL MEMORANDUM FINDINGS OF FACT AND OPINION WELLS, Judge: The instant case relates to the administrative hearing and determination of respondent’s Appeals Office pursuant to section 6330 with respect to petitioner’s *This opinion supplements Drake v. Commissioner, 125 T.C. 201 (2005).Page: 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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