T.C. Memo. 2007-30
UNITED STATES TAX COURT
ESTATE OF CAROL ANDREWS, DECEASED, ROBERT ANDREWS, SPECIAL
ADMINISTRATOR, AND ROBERT ANDREWS, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 18174-04L. Filed February 7, 2007.
Terri A. Merriam, for petitioners.
Gregory M. Hahn and Thomas N. Tomashek, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
HAINES, Judge: Petitioners filed a petition with this Court
in response to a Notice of Determination Concerning Collection
Actions Under Section 6330 (notice of determination) for 1981
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Last modified: May 25, 2011