T.C. Memo. 2007-143 UNITED STATES TAX COURT EDWARD G. CASTLEMAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 13139-06L. Filed June 6, 2007. Edward G. Castleman, pro se. Lynn M. Curry and Sandra Reid, for respondent. MEMORANDUM OPINION PANUTHOS, Chief Special Trial Judge: This proceeding arises from a petition for judicial review filed in response to a Notice of Determination Concerning Collection Action(s) Under Section 6320 and/or 6330 (notice of determination) sent to petitioner inPage: 1 2 3 4 5 6 NextLast modified: November 10, 2007