T.C. Memo. 2007-208 UNITED STATES TAX COURT CORRIE MILES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 16887-05L. Filed July 31, 2007. Thanasi K. Preovolos, for petitioner. Karen Nicholson Sommers, for respondent. MEMORANDUM OPINION VASQUEZ, Judge: Pursuant to section 6330(d),1 petitioner seeks review of respondent’s determination to proceed with collection of her unpaid 1997 and 1998 income tax liabilities. 1 Unless otherwise indicated, all section references are to the Internal Revenue Code as amended, and all Rule references are to the Tax Court Rules of Practice and Procedure.Page: 1 2 3 4 5 6 7 8 9 10 11 12 NextLast modified: November 10, 2007