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ANDERSON v. COMMISSIONER

Dkt. Nos. 16522-02L, 5829-06L.

94 T.C.M. 257 (2007)

T.C. Memo. 2007-265

James E. Anderson and Cheryl J. Latos v. Commissioner; Cheryl J. Latos v. Commissioner.

United States Tax Court.

September 5, 2007.

Attorney(s) appearing for the Case

Cheryl J. Latos, pro se.

Frank W. Louis, for respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

CHIECHI, Judge.

Petitioners filed the respective petitions in these consolidated cases in response to notices of determination concerning collection action(s) under section 6320 and/or 6330 (notice of determination) issued to James E. Anderson and Cheryl J. Latos and to Cheryl J. Latos, respectively. We must decide whether to sustain the determinations in those notices...

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