T.C. Memo. 2007-69 UNITED STATES TAX COURT DAVID AND MONIKA ZISSKIND, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 14621-05L. Filed March 27, 2007. Timothy J. Burke, for petitioners. Louise R. Forbes, 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 1999.1 Pursuant to section 6330(d), 1 Unless otherwise indicated, all section references are to (continued...)Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 NextLast modified: November 10, 2007