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AARON T. BALL v. COMMISSIONER

Docket No. 17212-04L.

92 T.C.M. 7 (2006)

T.C. Memo. 2006-141

Aaron T. and Linda K. Ball v. Commissioner.

United States Tax Court.

July 5, 2006.

Attorney(s) appearing for the Case

Aaron T. and Linda K. Ball, pro sese.

Wesley J. Wong, for respondent.

MEMORANDUM OPINION

VASQUEZ, Judge:

This case was commenced in response to a Notice of Determination Concerning Collection Action(s) Under Section 63201 and/or 6330. The issues for decision are: (1) Whether respondent may proceed with collection of petitioners' 1997 income tax liability; and (2) whether petitioners are liable for a penalty pursuant to section 6673.

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