Oliver W. and Harriet S. Williams - Page 1















                                 T.C. Memo. 2007-162                                  


                               UNITED STATES TAX COURT                                


                  OLIVER W. AND HARRIET S. WILLIAMS, Petitioners v.                   
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 3000-06L.             Filed June 21, 2007.                  


               Oliver W. Williams, pro se.                                            
               Gerard Mackey, for respondent.                                         


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               HAINES, Judge:  Petitioners filed a petition with this Court           
          in response to a Notice of Determination Concerning Collection              
          Action(s) Under Section 6320 and/or 6330 (notice of                         
          determination) for 1995, 1996, 1997, 1998, 1999, 2000, 2001, and            









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