T.C. Memo. 2007-94 UNITED STATES TAX COURT ESTATE OF NANCY SBLENDORIO, DECEASED, MICHAEL F. POPPO, EXECUTOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 12325-05L. Filed April 23, 2007. Eugene B. Fischer, for petitioner. Michelle L. Maniscalco, for respondent. MEMORANDUM OPINION GOEKE, Judge: This case is before the Court for review of a Notice of Determination Concerning Collection Action(s) Under Section 6320 and/or 6330 (notice of determination).1 Respondent 1Unless otherwise indicated, all section references are to the Internal Revenue Code, as amended, and all Rule references (continued...)Page: 1 2 3 4 5 6 7 8 9 NextLast modified: November 10, 2007