Denis J. Faris and Carolyn M. Faris - Page 1

                                 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              

Page:   1  2  3  4  5  6  7  8  9  Next

Last modified: May 25, 2011