MEMORANDUM FINDINGS OF FACT AND 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).
FINDINGS OF FACT
Most of the facts have been stipulated and are so found.
At the time petitioner filed the petition in this case, he resided in East Sussex, England.
On November 25, 1997, respondent mailed...
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