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. UnlessPage: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 NextLast modified: March 27, 2008