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, andPage: 1 2 3 4 5 6 7 8 9 10 11 12 NextLast modified: November 10, 2007