Bobbie E. Johnson - Page 1

                                 T.C. Memo. 2007-29                                   


                               UNITED STATES TAX COURT                                


                          BOBBIE E. JOHNSON, Petitioner v.                            
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 20775-04L.            Filed February 7, 2007.               


               Terri A. Merriam, for petitioner.                                      
               Gregory M. Hahn and Thomas N. Tomashek, for respondent.                


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               HAINES, Judge:  Petitioner filed a petition with this Court            
          in response to a Notice of Determination Concerning Collection              
          Action(s) Under Section 6330 (notice of determination) for 1981             
          through 1986, 1988, and 1992.1  Pursuant to section 6330(d),                

               1  Unless otherwise indicated, all section references are to           
                                                             (continued...)           





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