James E. Anderson and Cheryl J. Latos - Page 1















                                 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