MEMORANDUM OPINION
SWIFT, Judge.
This matter is before us on cross-motions in limine seeking a ruling as to whether petitioner, in this collection action under section 6330, may challenge and may offer evidence as to the amount of her underlying 2002 individual Federal income tax liability.
Background
On March 26, 2007, a hearing was held on these motions in Los Angeles, California. Respondent's motion is based on section 6330(c...
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