T.C. Memo. 2007-28
UNITED STATES TAX COURT
GORDON AND ILENE FREEMAN, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 24215-04L. Filed February 7, 2007.
Terri A. Merriam, for petitioners.
Gregory M. Hahn and Thomas N. Tomashek, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
HAINES, Judge: Petitioners filed a petition with this Court
in response to a Notice of Determination Concerning Collection
Action(s) Under Section 6330 (notice of determination) for 1980
through 1985, 1989, and 1990.1 Pursuant to section 6330(d),
1 Unless otherwise indicated, all section references are to
(continued...)
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