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