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 (continued...)Page: 1 2 3 4 5 Next
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