T.C. Memo. 2006-71 UNITED STATES TAX COURT STEPHEN DARYL ROYAL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 5447-05L. Filed April 11, 2006. Stephen Daryl Royal, pro se. Bradley C. Plovan, for respondent. MEMORANDUM OPINION CHIECHI, Judge: Petitioner filed the petition in this case in response to a notice of determination concerning collection action(s) under section 63201 and/or 6330 (notice of determina- tion). 1All section references are to the Internal Revenue Code in effect at all relevant times.Page: 1 2 3 4 5 6 7 Next
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