United States Tax Court January 11, 2010, Docket 14572-07L (Shelby L. and Donzella H. Jordan v. Commissioner)

SHELBY L. JORDAN AND DONAZELLA H. JORDAN, PETITIONERS

v. COMMISSIONER OF INTERNAL REVENUE,

RESPONDENT

Docket No. 14572–07L. Filed January 11, 2010.

P wife signed a Form 900, Tax Collection Waiver, con-

taining a waiver extending the 10-year period of limitations

on collection for the first 4 of the tax years in issue. After

signing the waiver, Ps entered into an installment agreement

with R.