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BULLOCK v. COMMISSIONER

Dkt. No. 6713-02L.

91 T.C.M. 658 (2006)

T.C. Memo. 2006-6

Janice Bullock v. Commissioner.

United States Tax Court.

January 17, 2006.

Attorney(s) appearing for the Case

Janice Bullock, pro se;

Carol-Lynn E. Moran, for respondent.

MEMORANDUM OPINION

CHIECHI, Judge:

This case arises from a petition filed in response to a notice of determination concerning collection action(s) under section 63201 and/or 6330 (notice of determination).

We must decide whether we should dismiss this case as moot. We hold that we should.

Background

Some of the facts have been stipulated and are so found.

Petitioner resided in Philadelphia...

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