T.C. Memo. 2006-219
UNITED STATES TAX COURT
HUGH D. SUMMERS AND TERESA E. SUMMERS, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 13874-05L. Filed October 18, 2006.
Hugh D. Summers and Teresa E. Summers, pro sese.
Kathleen K. Raup, for respondent.
MEMORANDUM OPINION
WELLS, Judge: The instant matter is before the Court on
respondent’s and petitioners’ motions for summary judgment
pursuant to Rule 121. The issue we must decide is whether
respondent’s Appeals Office abused its discretion in determining
to proceed with the collection of petitioners’ 1989 tax
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