ETKIN v. COMMISSIONER

Docket Nos. 7627-02L, 17722-03L.

90 T.C.M. 417 (2005)

T.C. Memo. 2005-245

Davis and Lois Etkin v. Commissioner.

United States Tax Court.

October 20, 2005.


Attorney(s) appearing for the Case

Davis and Lois Etkin, pro se.

Michelle L. Maniscalco, for respondent.


MEMORANDUM FINDINGS OF FACT AND OPINION

GOEKE, Judge.

These consolidated cases concern: (1) A notice of determination concerning collection action (notice of determination) upholding liens under section 6320 for petitioners' taxable years 1997 through 1999; (2) a notice of determination upholding a levy under section 6330 for petitioners' taxable year 1999; (3) a notice of determination upholding a lien for petitioners' taxable year 2000.

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