T.C. Memo. 2007-120
UNITED STATES TAX COURT
WILLIAM F. MIDDLETON, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 1326-05L. Filed May 10, 2007.
William F. Middleton, pro se.
Katherine Lee Kosar, 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 6320 and/or 6330 (notice of
determination).1 Pursuant to section 6330(d), petitioner seeks
1 Unless otherwise indicated, all section references are to
(continued...)
Page: 1 2 3 4 5 6 7 Next
Last modified: November 10, 2007