T.C. Memo. 2006-94 UNITED STATES TAX COURT MARS’S CONTRACTORS, INC., A FLORIDA CORPORATION, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 11131-05L. Filed May 3, 2006. Vera Elaine Gilford, for petitioner. Justin Campolieta, for respondent. MEMORANDUM OPINION GOEKE, Judge: This case is before the Court on respondent’s motion to dismiss for lack of jurisdiction. This case involves respondent’s determination that a collection action is appropriate under sections 6320 and 6330.1 1All section references are to the Internal Revenue Code in (continued...)Page: 1 2 3 4 5 Next
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