BOND v. COMMISSIONER

Dkt. No. 9282-06L.

94 T.C.M. 207 (2007)

T.C. Memo. 2007-240

Craig H. Bond and Jennifer Bond v. Commissioner.

United States Tax Court.

August 22, 2007.


Attorney(s) appearing for the Case

Craig H. Bond and Jennifer Bond, pro sese.

John M. Janusz, for respondent.


MEMORANDUM OPINION

MARVEL, Judge:

This matter is before the Court on respondent's motion for summary judgment filed under Rule 121.1

Background

This is an appeal from respondent's determination to uphold the validity of a notice of Federal tax lien filed with respect to petitioners' 2001 unpaid income tax liability. Petitioners resided in Henrietta, New York, when the petition was filed.

Petitioners...

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