JORDAN v. COMMISSIONER

Docket No. 14572-07L.

134 T.C. 1 (2010)

SHELBY L. JORDAN AND DONAZELLA H. JORDAN, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Tax Court.

Filed January 11, 2010.


Attorney(s) appearing for the Case

Pierce J. Guard, Jr. , for petitioners.

Jeffrey S. Luechtefeld , for respondent.


OPINION

WELLS, Judge:

Respondent sent a Notice of Determination Concerning Collection Action(s) Under Section 6320 and/or 6330 (notice of determination) to petitioners with respect to a lien filed to collect petitioners' unpaid tax liabilities for their 1986, 1987, 1988, 1989, 1994, and 1995 tax years. In response, petitioners timely filed a petition pursuant to section 6330(d) seeking review of respondent's determination.1

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