T.C. Memo. 2007-155 UNITED STATES TAX COURT THEODORE C. AND DENISE M. SCHWARTZ, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 2914-06L. Filed June 18, 2007. Theodore C. and Denise M. Schwartz, pro sese. Michele E. Craythorn, for respondent. MEMORANDUM OPINION RUWE, Judge: Petitioners filed a petition in response to a notice of determination concerning collection action(s) under section 6320 and/or 6330, in which respondent determined that a proposed levy should proceed to collect petitioners’ unpaid taxPage: 1 2 3 4 5 6 7 8 9 NextLast modified: November 10, 2007