John Ballard - Page 1

                                 T.C. Memo. 2007-159                                  

                               UNITED STATES TAX COURT                                

                             JOHN BALLARD, Petitioner v.                              
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 4307-07L.               Filed June 20, 2007.                

                    P filed a petition and motion to restrain                         
               assessment on the same date.  As a basis for his motion                
               to restrain assessment, P asserts that R instructed P’s                
               employer to change the withholding status on P’s Form                  
               W-4, Employees Withholding Allowance Certificate,                      
               without providing P a remedy to challenge R’s actions.                 
               P asserts that R’s instructions to P’s employer                        
               constitute a collection action and that R failed to                    
               comply with the provisions of sec. 6330(a), I.R.C.1                    
                    The Court issued an order to show cause why this                  
               case should not be dismissed for lack of jurisdiction                  
               on the grounds that no notice of deficiency or notice                  
               of determination has been sent to petitioner which                     
               confers jurisdiction on this Court.  R asserts that no                 
               notice of deficiency or notice of determination was                    

               1  All section references are to the Internal Revenue Code,            
          as amended, unless otherwise indicated, and all Rule references             
          are to the Tax Court Rules of Practice and Procedure.                       

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Last modified: November 10, 2007