T.C. Memo. 2007-59 UNITED STATES TAX COURT RALPH TASHJIAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 14111-05L. Filed March 12, 2007. Patrick J. Quinn and Bernard P. Kenneally, for petitioner. Catherine G. Chang, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION COHEN, Judge: The petition in this case was filed in response to a Notice of Determination Concerning Collection Action(s) Under Section 6320 and/or 6330 (notice of determination). After concessions by the parties, the issues for decision are:Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 Next
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