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 andPage: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 NextLast modified: November 10, 2007