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GORDON v. COMMISSIONER

Dkt. No. 24215-04L.

93 T.C.M. 879 (2007)

T.C. Memo. 2007-28

Gordon and Ilene Freeman v. Commissioner.

United States Tax Court.

February 7, 2007.

Attorney(s) appearing for the Case

Terri A. Merriam, for petitioners.

Gregory M. Hahn and Thomas N. Tomashek, for respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

HAINES, Judge:

Petitioners filed a petition with this Court in response to a Notice of Determination Concerning Collection Action(s) Under Section 6330 (notice of determination) for 1980 through 1985, 1989, and 1990.1 Pursuant to section 6330(d), petitioners seek review of respondent's determination. The issue for decision is whether respondent abused his discretion in sustaining the proposed...

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