T.C. Memo. 2007-26
UNITED STATES TAX COURT
FRANKLIN AND JANETTA HUBBART, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 18722-04L. Filed February 6, 2007.
Jaret R. Coles and 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
Actions Under Section 6320 (notice of determination) for 1981
through 1986.1 Pursuant to section 6330(d), petitioners seek
1 Unless otherwise indicated, all section references are to
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