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CARIFEE v. COMMISSIONER

Docket No. 4502-04L.

90 T.C.M. 328 (2005)

T.C. Memo. 2005-224

Larry D. Carifee and Pamela A. Carifee v. Commissioner.

United States Tax Court.

September 27, 2005.

Attorney(s) appearing for the Case

Larry D. Carifee and Pamela A. Carifee, pro sese.

Alvin A. Ohm, for respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

VASQUEZ, Judge:

Petitioners filed a petition in response to respondent's Notice of Determination Concerning Collection Action(s) Under Section 6320 and/or 6330 (Notice of Determination).1 Petitioners allege that they have insufficient assets to pay their income tax liability for the year 2000.

FINDINGS OF FACT

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

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