T.C. Memo. 2007-265
UNITED STATES TAX COURT
JAMES E. ANDERSON AND CHERYL J. LATOS, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
CHERYL J. LATOS, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 16522-02L, 5829-06L. Filed September 5, 2007.
Cheryl J. Latos, pro se.
Frank W. Louis, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
CHIECHI, Judge: Petitioners filed the respective petitions
in these consolidated cases in response to notices of determina-
tion concerning collection action(s) under section 6320 and/or
6330 (notice of determination) issued to James E. Anderson and
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Last modified: November 10, 2007