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