MEMORANDUM FINDINGS OF FACT AND OPINION
COHEN, Judge:
This action was commenced in response to Notices of Determination Concerning Collection Action(s) Under Section 6320 and/or 6330. The issues for decision are (1) whether the Court should determine petitioners' tax liability for 2001 after that liability has been conceded by respondent and respondent has abated an assessment based on petitioners' amended return for 2001 and (2) whether petitioner Cindy...
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