T.C. Memo. 2007-25
UNITED STATES TAX COURT
ROGER AND LORA CARTER, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 20719-04L. Filed February 6, 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
Action(s) Under Section 6320 and/or 6330 (notice of
determination) for 1981 through 1988.1 Pursuant to section
1 Unless otherwise indicated, all section references are to
(continued...)
Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011