Robert and Grace Bergevin - Page 1















          T.C. Memo. 2008-6                                                           


                               UNITED STATES TAX COURT                                


                      ROBERT AND GRACE BERGEVIN, Petitioners v.                       
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 6678-06L.             Filed January 14, 2008.               

               Terri Ann Merriam, Jaret R. Coles, Brian Gary Isaacson, and            
          Marlyn P. Chu, for petitioners.                                             
               Gregory M. Hahn and Danae M. Rawson, for respondent.                   


                                 MEMORANDUM OPINION                                   

               COHEN, Judge:  This proceeding was commenced in response to            
          a Notice of Determination Concerning Collection Action Under                
          Section 6330 sent to each petitioner with respect to their income           
          tax liabilities for 1981, 1982, 1983, 1984, and 1986.  Unless               








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