T.C. Memo. 2006-100
UNITED STATES TAX COURT
NORMAN P. SCHNELLER, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 7578-05L. Filed May 11, 2006.
Norman P. Schneller, pro se.
John W. Sheffield, for respondent.
MEMORANDUM OPINION
GOEKE, Judge: The petition in this case was filed in
response to a Notice of Determination Concerning Collection
Action(s) Under Section 6320 and/or 6330 (notice of
determination).1 At issue is (1) whether respondent abused his
1Unless otherwise indicated, all section references are to
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