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NICKLAUS v. COMMISSIONER

Docket No. 4221-00L.

117 T.C. 117 (2001)

117 T.C. No. 10

BRIAN AND TINA NICKLAUS, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed September 14, 2001.

Attorney(s) appearing for the Case

Brian and Tina Nicklaus, pro sese.

Kenneth P. Dale, for respondent.

OPINION

CHIECHI, Judge:

The petition in this case was filed in response to a "Notice of Determination Concerning Collection Action(s) Under Section 6320 and/or 6330" (notice of determination).

Background

The record establishes and/or the parties do not dispute the following.

At the time the petition in this case was filed, petitioners' mailing address was in Stevenson, Washington.

On September 12, 1995, petitioners...

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