Yvonne Thomas - Page 1














                                 T.C. Memo. 2007-269                                  


                               UNITED STATES TAX COURT                                


                            YVONNE THOMAS, Petitioner v.                              
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 11047-06L.            Filed September 10, 2007.             


               Jeffrey D. Moffatt, for petitioner.                                    
               Elaine T. Fuller, for respondent.                                      


                                 MEMORANDUM OPINION                                   

               SWIFT, Judge:  This matter is before us on cross-motions in            
          limine seeking a ruling as to whether petitioner, in this                   
          collection action under section 6330, may challenge and may offer           
          evidence as to the amount of her underlying 2002 individual                 
          Federal income tax liability.                                               








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