T.C. Memo. 2007-299 UNITED STATES TAX COURT ROBERT H. AND JUDITH A. GOLDEN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent* Docket No. 16694-04L. Filed October 1, 2007. Robert H. Golden and Judith A. Golden, pro sese. Elizabeth R. Proctor and A. Gary Begun, for respondent. SUPPLEMENTAL MEMORANDUM FINDINGS OF FACT AND OPINION LARO, Judge: This case is a collection case commenced under section 6330(d)(1) relating to petitioners’ 1974 and 1977 through * This opinion supplements our prior Memorandum Opinion, Golden v. Commissioner, T.C. Memo. 2005–170.Page: 1 2 3 4 5 6 7 8 9 NextLast modified: November 10, 2007