T.C. Memo. 2007-302
UNITED STATES TAX COURT
STUART HULT, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 2116-05L. Filed October 4, 2007.
Stuart Hult, pro se.
Jamie J. Song, for respondent.
MEMORANDUM OPINION
CARLUZZO, Special Trial Judge: In a Notice of Determination
Concerning Collection Action(s) Under Section 6320 and/or 6330,1
dated January 5, 2005, respondent determined that the Notice of
1 Section references are to the Internal Revenue Code of
1986, as amended, in effect for the relevant period. Rule
references are to the Tax Court Rules of Practice and Procedure.
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Last modified: November 10, 2007