T.C. Memo. 2007-77 UNITED STATES TAX COURT WILLIAM J. AND LOIS J. DICINDIO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 7029-03L. Filed April 2, 2007. William J. and Lois J. DiCindio, pro se. Donald M. Brachfeld, for respondent. MEMORANDUM OPINION COLVIN, Chief Judge: Respondent sent a Notice of Determination Concerning Collection Action(s) Under Section 63201 and/or 6330 to petitioners in which respondent determined that it 1 Unless otherwise indicated, section references are to the Internal Revenue Code as amended.Page: 1 2 3 4 5 6 7 NextLast modified: November 10, 2007