John Ballard - Page 10




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          conclude that the IRS Letter 2081(CG) is not a notice of                    
          determination under section 6330(d).  Thus, this Court lacks                
          jurisdiction.                                                               

                                                  An appropriate Order                
                                             dismissing this case for                 
                                             lack of jurisdiction will                
                                             be entered.                              


































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Last modified: November 10, 2007