Marc Kirch - Page 1
T.C. Memo. 2007-276
UNITED STATES TAX COURT
MARC KIRCH, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 7051-06L. Filed September 13, 2007.
Marc Kirch, pro se.
Kaelyn J. Romey, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
HALPERN, Judge: This case is before the Court to review a
determination (the determination) by respondent’s Appeals Office
(Appeals) to proceed with the collection of petitioner’s Federal
income tax liability for 1999. We review the determination
pursuant to section 6330(d)(1).1
1 While petitioner requests redetermination of a
deficiency, clearly this case concerns a collection action, and
we shall treat it as such.
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Last modified: November 10, 2007