United States Tax Court October 1, 2009, No. 10551-07L (Long v. Comm'r)

T.C. Memo. 2009-224

UNITED STATES TAX COURT

DON C. LONG, Petitioner v.

COMMISSIONER OF INTERNAL REVENUE, Respondent

Docket No. 10551-07L. Filed October 1, 2009.

Don C. Long, pro se.

Susan K. Greene, for respondent.

MEMORANDUM OPINION

COHEN, Judge: This case was commenced in response to a

Notice of Determination Concerning Collection Action(s) Under

Section 6320 and/or 6330.