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 tax
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Last modified: November 10, 2007