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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Last modified: November 10, 2007