Mitra H. Salmassi - Page 1

                                 T.C. Memo. 2007-261                                  

                               UNITED STATES TAX COURT                                

                          MITRA H. SALMASSI, Petitioner v.                            
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 20091-05L.            Filed August 30, 2007.                

               Mitra H. Salmassi, pro se.                                             
               Kaelyn J. Romey, for respondent.                                       

                                 MEMORANDUM 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 liabilities for 2000, 2001, and 2002.  We review the             
          determination pursuant to sections 6320(c) and 6330(d)(1).1                 

               1  While petitioner checked the box on the petition                    
          indicating that the petition was for redetermination of a                   
          deficiency, clearly this action concerns a collection action, and           

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Last modified: November 10, 2007