T.C. Memo. 2006-254
UNITED STATES TAX COURT
DENIS J. FARIS AND CAROLYN M. FARIS, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 9542-05L. Filed November 27, 2006.
Denis J. Faris and Carolyn M. Faris, pro sese.
Kelley A. Blaine, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
VASQUEZ, Judge: Pursuant to section 6330(d),1 petitioners
seek review of respondent’s determination to proceed with
collection of their 1997 and 1998 income tax liabilities. The
1 Unless otherwise indicated, all section references are to
the Internal Revenue Code in effect for the years in issue, and
all Rule references are to the Tax Court Rules of Practice and
Procedure.
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