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.Page: 1 2 3 4 5 6 7 NextLast modified: November 10, 2007