T.C. Memo. 2007-67 UNITED STATES TAX COURT JAMES J. AND VERONICA L. CRISAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 15942-05L. Filed March 22, 2007. James J. Crisan, pro se. Denise A. Diloreto, for respondent. MEMORANDUM 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 2001 and 2002 (years at issue).1 Pursuant to 1Unless otherwise indicated, all section references are to (continued...)Page: 1 2 3 4 5 6 7 8 NextLast modified: November 10, 2007