Nicholas D. Newton - Page 1

        T.C. Memo. 2007-264                                                           

                               UNITED STATES TAX COURT                                

                          NICHOLAS D. NEWTON, Petitioner v.                           
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 16911-05L.             Filed September 4, 2007.             

               Nicholas D. Newton, pro se.                                            
               William J. Gregg, for respondent.                                      

                                 MEMORANDUM OPINION                                   

               CARLUZZO, Special Trial Judge:  In a Notice of Determination           
          Concerning Collection Action(s) Under Section 6320 and/or 6330,1            
          dated August 15, 2005, respondent concluded that it was                     

               1 Unless otherwise indicated, subsequent section references            
          are to the Internal Revenue Code of 1986, as amended, in effect             
          for the relevant period.                                                    

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Last modified: November 10, 2007