CHOU v. COMMISSIONER

Dkt. No. 19015-05L.

93 T.C.M. 1152 (2007)

T.C. Memo. 2007-102

Jeffrey Chou and Cindy Chou v. Commissioner.

United States Tax Court.

April 25, 2007.


Attorney(s) appearing for the Case

Robert L. Sommers, for petitioners.

Alvah Lavar Taylor, for petitioner Cindy Chou.

Jonathan A. Neumann and Shannon Edelstone, for respondent.


MEMORANDUM FINDINGS OF FACT AND OPINION

COHEN, Judge:

This action was commenced in response to Notices of Determination Concerning Collection Action(s) Under Section 6320 and/or 6330. The issues for decision are (1) whether the Court should determine petitioners' tax liability for 2001 after that liability has been conceded by respondent and respondent has abated an assessment based on petitioners' amended return for 2001 and (2) whether petitioner Cindy...

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