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.Page: 1 2 3 4 5 6 7 8 9 NextLast modified: November 10, 2007