T.C. Memo. 2007-100 UNITED STATES TAX COURT HUBERT W. N. CHANG, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 12008-05L.Filed April 25, 2007. Hubert W. N. Chang, pro se. Jonathan J. Ono, for respondent. MEMORANDUM OPINION HAINES, Judge: Petitioner 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 1996 through 2002 (years at issue).1 Pursuant 1Unless otherwise indicated, all section references are to (continued...)Page: 1 2 3 4 5 6 7 8 9 NextLast modified: November 10, 2007