T.C. Memo. 2007-96 UNITED STATES TAX COURT NANCE EVA DEHRING, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Filed April 23, 2007.Docket No. 21152-05L. Nance Eva Dehring, pro se. Kaelyn J. Romey, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION DEAN, Special Trial Judge: The petition in this case was filed in response to a Notice of Determination Concerning Collection Action(s) Under Section 6320 and/or 6330 (Notice of Determination). Pursuant to section 6330(d), petitioner seeks review of respondent’s proposed levy with respect to her income tax liabilities for 1994, 1995, 1996, and 1997. The issuePage: 1 2 3 4 5 6 7 8 9 NextLast modified: November 10, 2007